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 $73,500 $69,600 48,200 45,800 Maintenance 21,000 18,000 Utilities 20,600 16,600 Supervision 22100 20,000 $185,400 $170,000 Total costs $ 158,000 $148,600 211.400 204,300 Shaping Department-Seattle Finishing Department-Seattle Denver division San Diego division 678,000 673,300 715,500 722,500 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs 552,400, 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 Marketing $133.700 $129,500 Finance 108.900 104,700 Prepare the Manufacturing overhead -- Cutting Departmellt manager-Seattle division responsibility report. To Cutting Department Manager-Seattle Division Controllable Costs: Budget Actual $ Total e Textbook and Media Prepare the Manufacturing overhead-Seattle division manager responsibility report. To Division Production Manager-Seattle Controllable costs: Budget Actual Seattle Division S $ Departments: S Total eTextbook and Media Prepare the Manufacturing overhead and expenses-president responsibility report. To President Controllable costs: Budget Actual President S $ Vice-Presidents: Total e Textbook and Media