Perez 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 *Perez 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 *Perez uses flexible budgets for performance evaluation. Required Prepare a responsibility report for the manager of the processing division. Prepare a responsibility report for the vice president of manufacturing.