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 costsCutting DepartmentSeattle
Indirect labor		$73,000		$69,700
Indirect materials		48,100		46,000
Maintenance		21,000		17,600
Utilities		20,100		16,500
Supervision		22,200		19,500
		$184,400		$169,300

Total costs
Shaping DepartmentSeattle		$158,400		$148,400
Finishing DepartmentSeattle		210,500		204,100
Denver division		677,900		673,400
San Diego division		722,500		715,400

Additional overhead costs were incurred as follows: Seattle division production manageractual costs $52,200, budget $50,800; vice president of productionactual costs $65,500, budget $64,100; presidentactual costs $76,300, 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
Marketing		$134,100		$129,500
Finance		108,600		104,600