The Premium Product Company Has Three Production Departments: Machining,assembly,and Finishing $\quad$

The Premium Product Company has three production departments: machining,assembly,and finishing.The three departments are under the control of the vice president of manufacturing.Each department has a manager,and one or more supervisors report to each department manager.Accordingly,the chain of command goes from vice president to department manager to supervisor.The responsibility reports for the two supervisors in the Machining Department are provided below: $\quad$$\quad$$\quad$$\quad$$\quad$$\text { Machining Department - Shift Supervisor }$
$\begin{array}{|l|r|r|r|}\hline & \text {Flexible Budget } & \text {Actual Results} & \text {Variance} \\\hline \text {Materials} &\$ 18,000 & \$ 18.750 &750 \mathrm{U}\\\hline \text { Laber } & 37,500 & 41,250 & 3,750 \mathrm{U} \\\hline \text { Repairs } & 3,000 & 2,400 & 600 \mathrm{~F} \\\hline \text { Maintenance } & \underline {1,500} & \underline {1,400} & \underline {100 \mathrm{~F} }\\\hline \text { Total } & \$ 60,000 & \$ 63,800 & 3,800 \mathrm{U}\\\hline \end{array}$ $\quad$$\quad$$\quad$$\quad$$\quad$$\text { Machining Department - Shift Supervisor }$
$\begin{array}{l}\begin{array}{|l|}\hline\\\hline \text {Materials}\\\hline \text { Laber }\\\hline \text { Repairs } \\\hline \text { Maintenance } \\\hline \text { Total } \\\hline \end{array}\begin{array}{c|}\hline \text {Flexible Budget }\\\hline14,200 \\\hline 27,000 \\\hline 1,800 \\\hline \underline {1,000} \\\hline 44,000\\\hline\end{array}\begin{array}{c|}\hline \text {Actual Results} \\\hline 14,100 \\\hline 24,750 \\\hline 2,020 \\\hline \underline {1,330 }\\\hline 42,200 \\\hline\end{array}\begin{array}{c|}\hline \text {Variance} \\\hline 100 \mathrm{~F} \\\hline 2,250 \mathrm{~F} \\\hline 220 \mathrm{U} \\\hline \underline {330 \mathrm{U}} \\\hline 1,800 \mathrm{~F}\\\hline\end{array}\end{array}$ Other pertinent cost data are provided in the following table:
$\begin{array}{l}\begin{array}{|l|}\hline\\\hline \text {Cost data of other departments:}\\\hline \text { Assembly }\\\hline \text { Finishang } \\\hline \text { Administrative costs associated with: } \\\hline \text { Machining Department Manager } \\\hline \text { Vice President of Manufacturing} \\\hline \end{array}\begin{array}{c|}\hline \text {Flexible Budget }\\\hline\\\hline \$302,500 \\\hline 176,250 \\\hline\\\hline 50,000 \\\hline 82,500 \\\hline\end{array}\begin{array}{c|}\hline \text {Actual Results} \\\hline\\\hline\$199,000 \\\hline 180,300 \\\hline\\\hline 48,500 \\\hline 85,650\\\hline\end{array}\begin{array}{c|}\hline \text {Variance} \\\hline\\\hline 3,500 \mathrm{~F} \\\hline 4,050 \mathrm{U} \\\hline\\\hline 1,500 \mathrm{~F} \\\hline 3,150 \mathrm{U} \\\hline\end{array}\end{array}$ Required:
1)Prepare a responsibility report for the manager of the Machining Department.
2)Prepare a responsibility report for the Vice President of Manufacturing.