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 $73,100 $69,600 48,200 45,700 21,000 17,700 20,600 16,600 22,400 19,900 $185,300 $169,500 Total costs Shaping Department-Seattle Finishing Department-Seattle Denver division San Diego division $157,500 $149,000 211,900 204,500 677,900 673.400 722,500 714,500 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,000, budget $51,400; vice president of production-actual costs $65,500, budget $64,000: president-actual costs $76,000, budget $74,200. 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 Budget $134,000 $129,800 108,600 105,100 Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. To Cutting Department Manager Seattle Division Month: Ja Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Costs: Budget Actual Total Prepare the Manufacturing overhead-Seattle division manager responsibility report Rank the comparative performances of department managers in the Seattle Division Prepare the Manufacturing overhead-vice president of production responsibility report. Rank the comparative performances of division managers. Prepare the Manufacturing overhead and expenses-president responsibility report Rank the comparative performances of vice presidents