Blue Spruce Company uses a responsibility reporting system. It has divisions in Derwer, Seattle, and San Diega. Each division has three production departments: Cutting. Shaping. and Finishing. The responsibility for each department rests with a manager who reports to the division productian manager. Each division managor 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. Addiflonal overhead costs werre incuirred as follows: 5 eattie division production manager-actual costs $52,100, budget $51. 400 ; vice president of production- actual conts $65,100, budget $63.800; president-actusl costs $76.600, budget $7.4,400. These expenses are not allocated The vice pretdents who report to the president, other than the vice president of production, had the fallowing expetises Prepare the Manufacturing overhead-Cutting diepartment manager-Seattle division responsibility report. Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report