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		$73,300		$69,500
Indirect materials		48,100		45,700
Maintenance		20,800		17,700
Utilities		20,300		17,000
Supervision		22,500		19,900
		$185,000		$169,800

Total costs
Shaping DepartmentSeattle		$158,200		$148,300
Finishing DepartmentSeattle		210,500		203,600
Denver division		677,700		672,700
San Diego division		721,900		715,500

Additional overhead costs were incurred as follows: Seattle division production manageractual costs $52,600, budget $51,400; vice president of productionactual costs $65,100, budget $63,900; presidentactual costs $76,900, budget $74,400. 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		$130,300
Finance		109,200		104,800

PREPARE THE MANUFACTURING OVERHEAD-CUTTING DEPARTMENT MANAGER- SEATTLE DIVISION REPORT

PREPARE THE MANUFACTURING OBERHEAD- SEATTLE DIVISION MANAGER RESPONSIBILITY REPORT

PREPARE THE MANUFACTURING OBERHEAD-VICE PRESIDENT OF PRODUCTION RESPONSBILITY REPORT

PREPARE THE MANUFACTURING OBERHEAD EXPENSES- PRESIDENT RESPONSBILITY REPORT