Flint 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.

Manufacturing Overhead

Individual costs$-$Cutting Department$-$Seattle

Total costs

Shaping Department$-$Seattle

Finishing Department$-$Seattle

Denver division

Actual

BudgetSan Diego division

$721,500,715,400$

Additional overhead costs were incurred as follows: Seattle division production manager$-$actual costs $$52,200,$ budget $$51,500$; vice

president of production$-$actual costs $$65,500,$ budget $$63,700$; president$-$actual costs $$76,400,$ budget $$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.

Prepare the Manufacturing overhead$-$Cutting Department manager$-$Seattle division responsibility report.

To Cutting Department Manager$-$Seattle Division

Controllable Costs:

Budget

$

Actual

Prepare the Manufacturing overhead$-$Seattle division manager responsibility report.

To Division Production Manager$-$Seattle

Controllable Costs:

Seattle Division

Departments:

Budget

$

$

$

$

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Prepare the Manufacturing overhead$-$vice president of production responsibility report.

To Vice President$-$Production

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Prepare the Manufacturing overhead and expenses$-$president responsibility report.

To President

Favorable

Unfavorabl

Controllable

Neither Favor

Costs:

Budget

Actual

nor Unfavora

President

$

$

$

Vice$-$Presidents:

Total

$

$

$

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