Finch Corporation has four divisions: the assembly division, the processing division, the machining division, and the packing division. All four divisions are under the control of the vice president of manufacturing. Each division has a manager and several departments that are directed by supervisors. The chain of command runs downward from vice president to division manager to supervisor. The processing division is composed of the paint and finishing departments. The May responsibility reports for the supervisors of these departments follow. Budgeted* Actual Variance $ 48,000 58,300 5,400 3,200 $114,900 $ 49,600 $ 1,600 U 65,2006,900 U 4,410 990 F 3,000 200 F $122,210 $ 7,310 U Paint Department Controllable costs Raw materials Labor Repairs Maintenance Total Finishing Department Controllable costs Raw materials Labor Repairs Maintenance Total $ 36,000 44,500 3,130 2,040 $ 85,670 $ 34,400 40,500 3,530 2,530 $ 80,960 $ 1,600 F 4,000 F 400 U 490 U $ 4,710 F *Finch uses flexible budgets for performance evaluation. Other pertinent cost data for May follow. Budgeted* Actual Cost data of other divisions Assembly Machining Packing Other costs associated with Processing division manager Vice president of manufacturing $383,000 293,000 417,950 $374,900 302,400 406,300 221,200 131,000 218,900 137,560 *Finch uses flexible budgets for performance evaluation. Required a. Prepare a responsibility report for the manager of the processing division. b. Prepare a responsibility report for the vice president of manufacturing