Benson Corporation has four divisions: the assembly division, the processing division, the machining division, and the packing division. All four divisions are under the control of the vice president of manufacturing. Each division has a manager and several departments that are directed by supervisors. The chain of command runs downward from vice president to division manager to supervisor. The processing division is composed of the paint and finishing departments. The May responsibility reports for the supervisors of these departments follow: Budgeted* Actual Variance $ 45,000 58,000 5,100 2,900 $111,000 $ 46,300 64,600 4,140 2,730 $117,770 $ 1,300 U 6,600 U 960 F 170 F $ 6,770 U Paint Department Controllable costs Raw materials Labor Repairs Maintenance Total Finishing Department Controllable costs Raw materials Labor Repairs Maintenance Total $ 33,000 43,900 2,980 1,860 $ 81,740 $ 31,700 40,200 3,350 2,290 $ 77,540 $ 1,300 F 3,700 F 370 U 430 U $4,200 F *Benson uses flexible budgets for performance evaluation. Other pertinent cost data for May follow. Budgeted* Actual Cost data of other divisions Assembly Machining Packing Other costs associated with Processing division manager Vice president of manufacturing $381,500 291,500 416,450 $374,600 299,400 406,000 220,600 129,500 218,200 135,310 *Benson uses flexible budgets for performance evaluation. Required a. Prepare a responsibility report for the manager of the processing division. b. Prepare a responsibility report for the vice president of manufacturing. Required A Required B Prepare a responsibility report for the manager of the processing division. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Responsibility Report Processing Division Manager For the Month Ended May 31 Budget Actual Variances Controllable costs Paint department Finishing department Other costs Total Required A Required B Prepare a responsibility report for the vice president of manufacturing. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).) Responsibility Report Vice President of Manufacturing For the Month Ended May 31 Budget Actual Variances Controllable costs Assembly division Processing division Machining division Packing division Other costs Total