Martinez 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. Actual Budget Manufacturing Overhead Individual costs-Cutting Department-Seattle Indirect labor Indirect materials $73,300 $69.700 48,000 46,000 Maintenance 20.800 17.900 Utilities 20.500 16,600 Supervision 22.500 19,800 $185.100 $170,000 Total costs $158,400 $148,200 210.700 204,100 Shaping Department-Seattle Finishing Department-Seattle Denver division San Diego division 678,400 672,800 722,100 715,100 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $52,900, budget $50,600: vice president of production actual costs $65,100, budget $63,700: president-actual costs $76,700, budget $74,300. 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 $133,400 $129,600 Finance 108,700 105.000 (a) Prepare the Manufacturing overhead-Cutting Department manager-Seattle division responsibility report. Division Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $ $ $ Unfavorable Unfavorable Unfavorable Unfavorable Unfavorable $ $ $ Unfavorable