Problem 9-18A Performance reports and evaluation Amarillo Corporation has four divisions: the assembly division, the processing division ing division, and the packing division. All four divisions are under the control of the manufacturing. Each division has a manager and several departments that are directed h The chain of command runs downward from vice president to division manager to super processing division is composed of the paint and finishing departments. The Ma reports for the supervisors of these departments follow: e presi Budgeted Actual Variance Paint Department Controllable costs 84,000 115,400 9,600 5,200 $ 86,000 128,000 7,740 4,920 $2,000 U 12,600 U 1,860 F 280 F Raw materials Labor Repairs Maintenance $226.660 $12460 U Total Finishing Department Controliable costs Raw materials Labor Repairs Maintenance 60,000 86,600 5,660 3,360 $155,620 $58,000 79,800 6,340 4,100 $2,000 F 6,800 F 680 U 740 U Total $143 240 $7,380 F Amaillo uses flexible budgets for performance evaluation. Responsibility Accounting nent cost data for May follow: ober pertinent cost data for Cost data of other divisions Budgeted Actual Assembly Machining Packing $760,000 580,000 829,900 748,600 592,800 811,400 Other costs associated with Processing division manager Vice president of manufacturing 440,000 256,000 435,600 266,120 Amarillo uses flexible budgets for performance evaluation. a responsibility report for the manager of the processing division. re a responsibility report for the vice president of manufacturing. lain where the $12.600 unfavorable labor variance in the paint department supervisor's report Exp is included in the vice president's report. Based on the responsibility report prepared in Requirement a, explain where the processing divi- sion manager should concentrate his attention