Ayayai Company uses a responsibility reporting system. It has divisions in Denver, Seattle, and San Diego. Each division has three production departments: Cutting, Shaping, and Finishing. The responsibility for each department rests with a manager who reports to the division production manager. Each division manager reports to the vice president of production. There are also vice presidents for marketing and finance. All vice presidents report to the president. In January 2022, controllable actual and budget manufacturing overhead cost data for the departments and divisions were as shown here. Manufacturing Overhead Actual Budget Individual costs-Cutting Department-Seattle Indirect labor $73,000 $69,500 Indirect materials 48,000 45,500 Maintenance Utilities 20,500 17,500 19,900 16,500 Supervision 22,000 19,500 $183,400 $168,500 Total costs Shaping Department-Seattle $157,500 $148,000 Finishing Department-Seattle 210,000 203,500 Denver division 677,500 672,500 San Diego division 721,500 714,500 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,000, budget $50,500; vice president of production-actual costs $65,000, budget $63,500; president-actual costs $75,900, budget $73,700. These expenses are not allocated. The vice presidents who report to the president, other than the vice president of production, had the following expenses. Vice President Actual Budget Marketing $133,100 $129,500 Finance 108,500 104,500 (a1) Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. To Cutting Department Manager-Seattle Division Controllable Costs: Total Budget Actual (a2) Prepare the Manufacturing overhead-Seattle division manager responsibility report. To Division Production Manager-Seattle Controllable Costs: Seattle Division Departments: Total Budget $ Actual Favorable Unfavorable Neither Favorable nor Unfavorable Month: January $ S Favorable Unfavorable Neither Favorable nor Unfavorable Month: January Determine the percentage by which the actual costs of each of the Seattle departments are different from the budgeted costs. Then rank the comparative performance of the department managers in the Seattle Division based upon these percentages. (Round answers to 1 decimal place, e.g. 1.5%.) Ranking % % % (a3) Prepare the Manufacturing overhead-vice president of production responsibility report. To Vice President-Production Controllable Costs: Budget Actual V-P Production Divisions: Total Rank the comparative performances of division managers. Ranking $ (a4) Prepare the Manufacturing overhead and expenses-president responsibility report. To President Controllable Costs: President Budget Actual Vice-Presidents: Total Favorable Unfavorable Neither Favorable nor Unfavorable Month: January Favorable Unfavorable Neither Favorable nor Unfavorable Month: January Determine the percentage by which the actual costs of each of the vice presidents' are different from the budgeted costs. Then rank the comparative performance of the vice presidents based upon these percentages. (Round answers to 1 decimal place, e.g. 1.5%.) Ranking % % %