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 42,000 43,000 $1,000 U Raw materials 57,700 Labor 64,000 6,300 U 930 F Repairs 4.800 3,870 Maintenance 2,600 2,460 140 F Total $107,100 113,330 $6,230 U Finishing Department Controllable costs 30,000 29,000 $1,000 F Raw materials Labor 43,300 39,900 3,400 F Repairs 2,830 3,170 340 U Maintenance 1,680 2,050 370 U Total 77,810 74,120 $3,690 F *Greene uses flexible budgets for performance evaluation. Other pertinent cost data for May follow. Budgeted* Actual Cost data of other divisions $380,000 $374,300 Assembly Machining 290,000 296,400 414,950 405,700 Packing Other costs associated with 220,000 217,800 Processing division manager Vice president of manufacturing 128,000 133,060 *Greene uses flexible budgets for performance evaluation