B D E F G P10.6 (LO 3), AN Durham 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. 1234567899299b92 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 $70,000 Indirect materials 47,900 46,000 Maintenance 20,500 18,000 9 Utilities 20,100 17,000 10 Supervision 22,000 20,000 11 $183,500 $171,000 12 Total costs 13 Shaping Department-Seattle $ 158,000 $ 148,000 14 Finishing Department-Seattle 210,000 205,000 15 Denver division 678,000 673,000 16 San Diego division 722,000 715,000 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,500, budget $51,000; vice president of production-actual costs $65,000, budget $64,000; presidentactual costs $76,400, budget 18 $74,200. These expenses are not allocated. 19 20 The vice presidents who report to the president, other than the vice president of production, had the following expenses. 21 Vice President Actual Budget 22 Marketing $133,600 $130,000 23 Finance 109,000 104,000 24 25 Instructions 26 27 Using the format in Illustration 10.19, complete the responsibility reports given below. (10 Points each) 28 29 (a) Manufacturing overhead-Cutting Department manager-Seattle division. 30 31 (b) Manufacturing overhead-Seattle division manager. 32 33 (c) Manufacturing overhead-vice president of production. 34 35 (d) Manufacturing overhead and expenses-president 36 A B D E F G . 36 No. 1 To Cutting Department Manager-Seattle Division Month: January Budget Actual Fav/Unfav 37 (a) 38 39 Controllable Costs: 40 Indirect labor 41 Indirect materials 42 Maintenance 43 Utilities 44 Supervision 45 Total 46 47 (b) 48 No. 2 To Division Production Manager-Seattle Month: January Budget Actual Fav/Unfav 49 Controllable Costs: 50 Seattle Division 51 Departments: 52 Cutting 53 Shaping 54 Finishing 55 Total 56 57 58 (c) 59 No. 3 To Vice President-Production Month: January Budget Actual Fav/Unfav 62 60 Controllable Costs: 61 V-P Production Divisions: 63 Seattle 64 Denver 65 San Diego 66 Total 67 68 No. 4 To President Month: January Budget Actual Fav/Unfav 69 (d) 70 71 Controllable Costs: 72 President 73 Vice-Presidents: 74 Production 75 Marketing 76 Finance 77 Total 78