The following information refers to the inspection department of a chemical packaging plant for September:

	Amount Over or (Under) Budget
Supplies	$ 54,000	$(10,800)
Repairs and maintenance	270,000	21,600
Overtime paid to inspectors	108,000	10,800
Salary of inspection department manager	32,400	(5,400)
Salary of plant manager	43,200	0
Allocation of company accounting costs	32,400	10,800
Allocation of building depreciation to the inspection department	21,600	(5,400)

Using this information, prepare a responsibility report for the manager of the inspection department for September. Include those items for which you think the inspection department manager would be held responsible.