How would I calculate controllable cost for section c? Below is section A and B.

(c) Prepare the Manufacturing overhead-vice president of production responsibility report. To Vice President-Production Controllable Costs: Budget Actual V-P Production $ $ Divisions: Seattle Denver San Diego Total $ $V Your answer is correct. Prepare the Manufacturing overheadCutting Department managerSeattle division responsibility report. To Cutting Department ManagerSeate Division Controllable Costs: Budget Actual | Indirect Labor | Indirect Materials | Maintenance | Utilities | Supervision Tota l 69,60] 45,8C0 1?,5C0 16,8C0 19,50] 5 73.100 48.000 20.700 20.200 22.500 169,20] $ 104.500 lb} V Your answer is correct. Prepare the Manufacturing overheadSeattle division manager responsibility report. To Division Production ManagerSeate Controllable Costs: Budget Actual Seattle Division $ 51.200 $ 52.000 5 Departments: Cutting V 169.200 184.500 Shaping V 148.100 158.100 Finishing V 203.900 212.000 Tetal $ 572.400 $ 606.600 $ l Ivanhoe 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 2022, controllable actual and budget manufacturing overhead cost data for the departments and divisions were as shown here. Manufacturing Overhead Actual Budget Individual costs-Cutting Department-Seattle Indirect labor $73.100 $69,600 Indirect materials 48.000 45,800 Maintenance 20,700 17,500 Utilities 20.200 16,800 Supervision 22.500 19,500 $184.500 $169,200 Total costs Shaping Department-Seattle $158,100 $148,100 Finishing Department-Seattle 212,000 203,900 Denver division 678,200 672,700 San Diego division 722,100 715,400 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,000, budget $51,200; vice president of production-actual costs $65,400, budget $64,400; president-actual costs $76,700, 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 $133,700 $129,900 Finance 108,900 104,900