Shefheld 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 $ 73,500 $ 69700 48,200 46,000 Maintenance 21,000 18.000 Utilities 20,200 17.000 Supervision 22.400 19.500 $ 185,300 $ 170.200 Total costs Shaping Department Seattle $ 158,300 $ 148,000 Finishing Department --Seattle 210,500 203.900 678,500 672,600 Denver division San Diego division 721,900 714,800 Additional overhead costs were incurred as follows: Seattle division production manager-actual costs $53,000, budget $ 51400 vice president of production-actual costs $ 65,400, budget $64.200: president--actual costs $ 76,700, budget 5 73,700. 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 $ 133,300 $ 130,500 Finance 109 300 104.900 Prepare the Manufacturing overhead-cutting Department manager-Seattle division responsibility report To Cutting Department Manager--Seattle Division Controllable costs: Budget Actual $ II Total