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 costsCutting DepartmentSeattle
Indirect labor		$ 73,100		$ 69,700
Indirect materials		48,100		45,900
Maintenance		21,000		17,600
Utilities		20,300		16,500
Supervision		22,100		19,600
		$ 184,600		$ 169,300

Total costs
Shaping DepartmentSeattle		$ 157,800		$ 148,600
Finishing DepartmentSeattle		212,000		204,000
Denver division		677,900		673,400
San Diego division		722,400		714,900

Additional overhead costs were incurred as follows: Seattle division production manageractual costs $ 52,100, budget $ 51,400; vice president of productionactual costs $ 65,100, budget $ 63,800; presidentactual costs $ 76,600, budget $ 74,400. 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		$ 130,200
Finance		108,800		105,500

Prepare the Manufacturing overheadCutting Department managerSeattle division responsibility report.

To Cutting Department ManagerSeattle Division							Month: January
Controllable Costs:		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
select an item Direct LaborIndirect LaborMaintenanceSupervisionUtilitiesDirect MaterialsIndirect Materials		$ enter a dollar amount		$ enter a dollar amount		$ enter the difference	select an item FavorableNeither Favorable nor UnfavorableUnfavorable
select an item Indirect LaborUtilitiesDirect MaterialsMaintenanceDirect LaborIndirect MaterialsSupervision		enter a dollar amount		enter a dollar amount		enter the difference	select an item FavorableUnfavorableNeither Favorable nor Unfavorable
select an item UtilitiesDirect LaborIndirect LaborIndirect MaterialsDirect MaterialsMaintenanceSupervision		enter a dollar amount		enter a dollar amount		enter the difference	select an item UnfavorableFavorableNeither Favorable nor Unfavorable
select an item MaintenanceIndirect LaborIndirect MaterialsDirect MaterialsSupervisionDirect LaborUtilities		enter a dollar amount		enter a dollar amount		enter the difference	select an item UnfavorableNeither Favorable nor UnfavorableFavorable
select an item MaintenanceDirect MaterialsIndirect LaborDirect LaborSupervisionIndirect MaterialsUtilities		enter a dollar amount		enter a dollar amount		enter the difference	select an item FavorableNeither Favorable nor UnfavorableUnfavorable
Total		$ enter a total amount