Concord 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 Individual costs-Cutting Department-Seattle Actual Budget Indirect labor Indirect materials $73,500 $69,500 48,100 45,700 Maintenance 21,000 17,500 Utilities 19,900 16,500 Supervision 22,500 19,500 $185,000 $168,700