Campbell 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
Paint Department
Controllable costs
Raw materials	$	62,000			$	65,000			$	3,000	U
Labor		59,700				68,000				8,300	U
Repairs		6,800				5,670				1,130	F
Maintenance		4,600				4,260				340	F
Total	$	133,100			$	142,930			$	9,830	U
Finishing Department
Controllable costs
Raw materials	$	50,000			$	47,000			$	3,000	F
Labor		47,300				41,900				5,400	F
Repairs		3,830				4,370				540	U
Maintenance		2,880				3,650				770	U
Total	$	104,010			$	96,920			$	7,090	F

*Campbell uses flexible budgets for performance evaluation.

Other pertinent cost data for May follow.

	Budgeted*				Actual
Cost data of other divisions
Assembly	$	390,000			$	376,300
Machining		300,000				316,400
Packing		424,950				407,700
Other costs associated with
Processing division manager		224,000				221,600
Vice president of manufacturing		138,000				148,060

*Campbell uses flexible budgets for performance evaluation.

Required

1. Prepare a responsibility report for the manager of the processing division.

2. Prepare a responsibility report for the vice president of manufacturing.