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 $73.000 $69.500 Indirect materials 48.200 46,000 Maintenance 20,600 17.500 Utilities 19.900 16.800 Supervision 22,500 19.700 $184.200 $169.500 Total costs Shaping Department --Seattle Finishing Department --Seattle Denver division San Diego division $157.800 210.300 678.400 722.000 $148.800 203.500 673,400 715.100 Additional overhead costs were incurred as follows Seattle division production manager-actual costs $52.500, budget $51.200 vice president of production-actual costs $65.200, budget $64,200: president--actual costs $75,900, budget $73,800. 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 $134,100 108,600 Budget $129,800 104,500 Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. nager-Seattle Division Favc Unfav Neither nor Unf Budget Actual $ e Textbook and Media Prepare the Manufacturing overhead-vice president of production responsibility report sident-Production Fav Unfa Neither nor Uni Costs: Budget Actual $ in e Textbook and Media Prepare the Marine Overhead and exonsecuresident responsibility report Prepare the Manufacturing overhead and expenses-president responsibility report. Favoral Unfavor Neither Fav nor Unfave sts: Budget Actual