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 2014, 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		$73,250		$69,590
Indirect materials		48,080		45,950
Maintenance		20,610		17,660
Utilities		20,030		16,690
Supervision		22,140		19,910
		$184,110		$169,800

Total costs
Shaping DepartmentSeattle		$157,760		$148,960
Finishing DepartmentSeattle		210,890		203,680
Denver division		677,650		672,710
San Diego division		721,840		714,630

Additional overhead costs were incurred as follows: Seattle division production manageractual costs $52,880, budget $50,960; vice president of productionactual costs $65,480, budget $64,360; presidentactual costs $76,540, budget $74,310. 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		$133,570		$129,830
Finance		108,960		104,500

Prepare Manufacturing overheadCutting Department managerSeattle division responsibility report

Prepare Manufacturing overheadSeattle division manager responsibility report.

Prepare the following Manufacturing overheadvice president of production responsibility reports.

Prepare the following Manufacturing overhead and expensespresident responsibility reports.