The Pillar Manufacturing Company has three identified levels of authority and responsibility. The organization chart as of December 31, 2017, appears as follows:

Pertinent expenses for Level 3 follow:
Budget Actual
Finishing Department
Wages expense.................................. $6,240........................... $6,000
Direct materials................................... 2,300............................. 2,400
Supplies.............................................. 840............................... 980
Small tools........................................ 1,300.............................. 1,140
Other................................................. 700................................ 820
Pertinent expenses for Level 2 follow:
Budget Actual
Production Department
Administrative expenses........................... $ 1,200......................... $ 1,400
Supervisory salaries................................... 5,800............................ 5,200
Cutting Department................................... 6,800............................. 6,420
Finishing Department............................... 11,380........................... 11,340
Pertinent expenses for Level 1 follow:
Budget Actual
President's Office Expense
Supervisory salaries................................. $ 4,900........................ $ 5,100
Clerical staff.............................................. 800............................. 400
Other expenses........................................... 600..............................700
Production Department.............................. 25,180.......................... 24,360
Marketing Department................................ 8,850........................... 8,300
Finance Department................................... 5,900........................... 6,220
Required
a. Construct a spreadsheet that shows responsibility reports for the finishing department supervisor, the production vice president, and the president.
b. Include formulas in the responsibility reports that illustrate the interrelationships between these reports. For example, changes in the finishing department report should be automatically reflected in the production department report.

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Level 1 President Finance Vice President Level 2 Marketing Vice President Vice President Cutting Department Supervisor inishing Department Supervisor Level 3 Supervisors Supervisors