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		$73,200		$69,800
Indirect materials		48,000		45,500
Maintenance		20,600		17,900
Utilities		20,400		16,800
Supervision		22,500		19,500
		$184,700		$169,500

Total costs
Shaping DepartmentSeattle		$157,500		$148,700
Finishing DepartmentSeattle		211,400		204,300
Denver division		678,100		672,600
San Diego division		721,500		715,300

Additional overhead costs were incurred as follows: Seattle division production manageractual costs $52,000, budget $50,600; vice president of productionactual costs $65,100, budget $64,300; presidentactual costs $76,500, budget $74,200. 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		$133,100		$130,100
Finance		108,800		105,500

Prepare the Manufacturing overheadCutting Department managerSeattle division responsibility report.

Prepare the Manufacturing overheadSeattle division manager responsibility report.

Prepare the Manufacturing overheadvice president of production responsibility report.

Prepare the Manufacturing overhead and expensespresident responsibility report.