Greene 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
Paint Department
Controllable costs
Raw materials	$	53,000		$	55,100		$	2,100	U
Labor		58,800			66,200			7,400	U
Repairs		5,900			4,860			1,040	F
Maintenance		3,700			3,450			250	F
Total	$	121,400		$	129,610		$	8,210	U
Finishing Department
Controllable costs
Raw materials	$	41,000		$	38,900		$	2,100	F
Labor		45,500			41,000			4,500	F
Repairs		3,380			3,830			450	U
Maintenance		2,340			2,930			590	U
Total	$	92,220		$	86,660		$	5,560	F

*Greene uses flexible budgets for performance evaluation.

Other pertinent cost data for May follow.

	Budgeted*			Actual
Cost data of other divisions
Assembly	$	385,500		$	375,400
Machining		295,500			307,400
Packing		420,450			406,800
Other costs associated with
Processing division manager		222,200			219,700
Vice president of manufacturing		133,500			141,310

*Greene uses flexible budgets for performance evaluation.

Required:

a.	Prepare a responsibility report for the manager of the processing division. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)

b.	Prepare a responsibility report for the vice president of manufacturing. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance).)