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 $73.100 $69.700 48.000 45.900 Maintenance 20.800 17,500 Utilities 20,100 16,800 Supervision 22.000 20,000 $184.000 $169.900 Total costs Shaping Department-Seattle 5157.600 $148,800 Finishing Department -Seattle 211.800 204.400 Denver division 678.500 672.000 Supervision 22,000 20,000 $184.000 $169.900 Total costs $157,600 $148,800 Shaping Department -Seattle Finishing Department-Stattle 211.800 204400 Denver division 678,500 672.600 San Diego division 722.400 715,500 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,000, budget $50,700; vice president of production-actual costs $65.400, budget $64.000 president-actual costs $76,400, budget $74,100. 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 5129.500 Marketing $133,700 Finance 109.400 105.100 Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report To Cutting Department Manager-Seattle Division Controllable costs: Budget Actual $ > Total $ $ $ e Textbook and Media Prepare the Manufacturing overhead and expenses-president responsibility report To President Controllable Costs: Budget Actual $ President Vice-Presidents: Total e Textbook and Media