Blue Spruce 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 $73,100 $69,700 Indirect materials 48,200 45,500 Maintenance Utilities 20,500 17,600 20,600 16,600 Supervision 22,400 19,900 $184,800 $169,300 Total costs Shaping Department-Seattle $157,600 $148,200 Finishing Department-Seattle Denver division 210,300 204,100 678,400 673,200 Utilities Supervision 20,600 16,600 22,400 19,900 $184,800 $169,300 Total costs Shaping Department-Seattle $157,600 $148,200 Finishing Department-Seattle 210,300 204,100 Denver division 678,400 673,200 San Diego division 721,900 714,500 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,100, budget $51,000; vice president of production-actual costs $65,300, budget $64,500; president-actual costs $76,900, 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 $133,200 $129,600 Finance 109,500 104,600 Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. To Cutting Department Manager-Seattle Division Controllable Costs: Maintenance Indirect Labor Indirect Materials Supervision Direct Labor Utilities Direct Materials Total Budget Actual $ $ $ Prepare the Manufacturing overhead-Seattle division manager responsibility report. To Division Production Manager-Seattle Controllable Costs: Seattle Division Departments: Finishing Shaping Finance Cutting San Diego Production Marketing Seattle Denver Budget Actual $ Prepare the Manufacturing overhead-vice president of production responsibility report. To Vice President-Production Controllable Costs: V-P Production Divisions: Finance Finishing Marketing Shaping Denver Cutting Production Seattle San Diego $ $ Budget Actual $ Prepare the Manufacturing overhead and expenses-president responsibility report. To President Favorable Unfavorabl Neither Favor- Controllable Costs: Budget Actual nor Unfavora President Vice-Presidents: Total