Machining department, Vancouver: total manufacturing costs $-$$$220,830$ actual, $$218,820$ budgeted.

Hamilton factory: total manufacturing costs $-$$$422,220$ actual, $$421,470$ budgeted.

Saint John factory: total manufacturing costs $-$$$495,800$ actual, $$497,840$ budgeted.

$($a$)$

Prepare the report in a responsibility system for the finishing department in Vancouver.

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$($b$)$