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 $73.400 $69,800 48,200 45,900 Maintenance 20.600 17,900 Utilities 20,600 22.500 16,900 19,900 Supervision $185,300 $170,400 Total costs Shaping Department-Seattle $149,000 $158,300 210,100 204,300 Finishing Department-Seattle Denver division San Diego division 678,400 673,400 722, 100 714,500 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,600, budget $51,000; vice president of production-actual costs $65,300, budget $63,900; president-actual costs $75,900, budget $74,300. 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 $129.500 Marketing $133,100 Finance 108,900 104,500