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Bush Company\'s organization chart includes the president; the vice president of

ID: 2474497 • Letter: B

Question

Bush Company's organization chart includes the president; the vice president of production; three assembly plants-New Orleans, Houston, and Mobile; and two departments within each plant-Machining and Finishing. Budget and actual manufacturing cost data for July 2012 are as follows:

The New Orleans plant manager's office costs were $94,953 actual and $89,955 budget. The vice president of production's office costs were $132,343 actual and $129,564 budget. Office costs are not allocated to departments and plants.

Instructions

Prepare the reports in a responsibility system for:

1. The Finishing Department-New Orleans

2. The plant manager-New Orleans.

3. The vice president of production.

Finishing Department-New Orleans: Direct materials $41,542 actual, $49,988 budget; direct labor $83,006 actual, $82,036 budget; manufacturing overhead $50,920 actual, $49,239 budget. Machining Department-New Orleans: Total manufacturing costs $219,055 actual, $216,118 budget. Houston Plant: Total manufacturing costs $424,919 actual, $420,146 budget. Mobile Plant: Total manufacturing costs $494,094 actual, $496,521 budget.

Explanation / Answer

Report in a responsibility system for the finishing department of New Orleans will enable the department manager to see the controllable costs of his or her department.

1. The Finishing Department-New Orleans:

2. The plant manager at New Orleans will see the summary of controllable costs for each department of New Orleans - finishing and machining.

3. The vice president of production will see the summary of costs in his or her functional area:

Costs: Budgeted Actual Difference Favorable/Unfavorable Direct materials 49,988.00 41,542.00 8,446.00 Favorable Direct labor 82,036.00 83,006.00 (970.00) Unfavorable Manufacturing overhead 49,239.00 50,920.00 (1,681.00) Unfavorable Total 181,263.00 175,468.00 5,795.00 Favorable