Column1 Column2 Column3 Column4

Vice president ( report)

Plant 1 (report) Plant 2
Division A (Report ) Division B Division A Division B

1. Report Division A
Items Estimate Actual Varaince
Direct Material 8000 8600 -600
Direct Labor 7000 6000 1000
Other cost under
responsibility center (A)
0
Indirect cost 1200 1400 -200
fuel 1600 1300 300
supply 800 900 -100
Total cost of division B
18600 18200 400

2. report Plant (1)

Items Estimate Actual Varaince
Total costs of Division A 18600 18200 400
Total costs of Division B 23000 24000 -1000
Cost under control of
managers of plant (1)
Salaries 8000 9600 -1600
Cost of personnel 2000 1600 400
Other cost 4000 5000 -1000
total 55600 58400 -2800

3.report vice president

Items Estimate Actual Varaince
total cost of plant (1) 55600 58400 -2800
total cost of plant (2) 46,400 45600 800
other cost 21000 18000 3000
total 123000 122000 1000