Pharoah 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 $-$$$42,750$ actual, $$48,120$ budgeted; direct labour $-$$$84,900$ actual,

$$84,180$ budgeted; manufacturing overhead $-$$$52,750$ actual, $$51,380$ budgeted.

Machining department, Vancouver: total manufacturing costs $$221,400$ actual, $$217,150$ budgeted.

Hamilton factory: total manufacturing costs $-$$$424,430$ actual, $$423,180$ budgeted.

Saint John factory: total manufacturing costs $$497,000$ actual, $$496,480$ budgeted.

The Vancouver factory manager's office costs were $$96,390$ actual and $$94,090$ budgeted. The vice$-$president of prodion's

office costs were $$135,210$ actual and $$130,120$ budgeted. Office costs are not allocated to departments and factories.

Please answer b

b$)$

Prepare the report in a responsibility system for the plant manager in Vancouver.