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 2017, controllable actual and budget manufacturing overhead cost data for the departments and divisions were as shown below. Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52, 100, budget $50, 500; vice president of production-actual costs $65, 200, budget $63, 800; president-actual costs $76, 700, budget $74, 100. These expenses are not allocated. The vice presidents who report to the president, other than the vice president of production had the following expenses. (a1) Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. (a2) Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report