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. Manufacturing Overhead Actual Budget Individual costs-Cutting Department-Seattle Indirect labor $73,500 $69,600 Indirect materials 48.200 45,800 Maintenance 21.000 18.000 Utilities 20.600 16,600 Supervision 22,100 20.000 $185,400 $170.000 Total costs Shaping Department-Seattle $158.000 $148,600 Finishing Department-Seattle 211,400 204,300 Denver division 678,000 673,300 San Diego division 722,500 715.500 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,400, budget $51,200; vice president of production-actual costs $65,300, budget $64,200; president-actual costs $76,800, budget $73,900. 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 Actual Budget The vice presidents who report to the president, other than the vice president of production, had the following expenses. Vice President Actual Budget Marketing $133,700 $129,500 Finance 108,900 104,700 Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. To Cutting Department Manager-Seattle Division Controllable Costs: Budget Actual $ $ $