Durham 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 2020, controllable actual and budget manufacturing overhead cost data for the departments and divisions were as shown below. Actual Budget Manufacturing Overhead Individual costs --Cutting Department-Seattle Indirect labor Indirect materials Maintenance Utilities Supervision $73,500 48,200 21,000 20.200 22.400 $185,300 $69.700 46,000 18.000 17.000 19.500 $170.200 Total costs Shaping Department-Seattle Finishing Department-Seattle Denver division San Diego division $158,300 210,500 678,500 721,900 $148,000 203.900 672,600 714,800 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $53,000, budget $51.400; vice president of production-actual costs $65,400, budget $64,200, president-actual costs $76,700, 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 Marketing Finance Actual $133,300 109.300 Budget $130,500 104.900 Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. To Cutting Department Manager-Seattle Division Controllable Costs: Budget Actual C > Total the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. Month: January Favorable Unfavorable Neither Favorable nor Unfavorable Actual $ > > $ $ Prepare the Manufacturing overhead --Seattle division manager responsibility report. To Division Production Manager-Seattle Budget Actual Controllable Costs: Seattle Division Departments: Total $ $ Prepare the Manufacturing overhead-vice president of production responsibility report. To Vice President-Production Budget Actual Controllable costs: V-P Production Divisions: $ Total $ $ Prepare the Manufacturing overhead and expenses-president responsibility report. To President Budget Actual Controllable Costs: President Vice Presidents: $ >