Oriale Company's organization chart includes the president; the vice-president of production; three assembly factories - Vancouver, Hamilton, and Saint John; and two departments within each factory-machining and finishing Budgeted and actual manufacturing cost data for July 2022 are as follows: Finishing department, Vancouver: direct materials - 541,500 actual, $48,180 budgeted; direct labour-$84,130 actual, $82,550 budgeted: manufacturing overhead--$50,680 actual, $50,890 budgeted. Machining department, Vancouver: total manufacturing costs--$223,460 actual, $218,280 budgeted. Hamilton factory: total manufacturing costs-- $423,040 actual, $423,560 budgeted. Saint John factory: total manufacturing costs - $494 710 actual, $496,730 budgeted, The Vancouver factory manager's office costs were $97.180 actual and $94,510 budgeted. The vice-president of production's office costs were $132.780 actual and $133.220 budgeted. Office costs are not allocated to departments and factories. Prepare the report in a responsibility system for the plant manager in Vancouver. To Plant Manager Vancouver Controllable Costs: Favourabk Unfavourab Neither Favou nor Unfavour: Budget Actual Vancouver Office 218.280 $ 223.460 $ (5180) Unfavou Departments: Machine 94.510 97.180 12670) Unfavou Finishing 133.220 132.780 440 Favourat Total 446010 $ 453420 (7410) Unfavou e Textbook and Media Ossian