Franklin 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.

$\backslash$table$[[,$Budgeted$*,$Actual,Variance$],[$Paint Department,,,$],[$Controllable costs,$$49,000,$$$50,700,$$$1,700$ Unfavorable$],[$Raw materials,$58,400,65,400,7,000$ Unfavorable$],[$Labor$,5,500,4,500,1,000$ Favorable$],[$Repairs$,3,300,3,090,210$ Favorable$],[$Maintenance$,$$$116,200,$$$123,690,$$$7,490$ Unfavorable$],[$Total$,,,],[$Finishing Department,,,$],[$Controllable costs,$$7,000,$$$35,300,$$$1,700$ Favorable$],[$Raw materials,$44,700,40,600,4,100$ Favorable$],[$Labor$,3,180,3,590,410$ Unfavorable$],[$Repairs$,2,100,2,610,510$ Unfavorable$],[$Maintenance$,$$$86,980,$$$82,100,$$$4,880$ Favorable$],[$Total$,,,]]$

$*$Franklin uses flexible budgets for performance evaluation.

Other pertinent cost data for May follow.

$\backslash$table$[[,$Budgeted$*,$Actual$],[$Cost data of other divisions,$$383,500,$$$375,000$

A$.$ Prepare a responsibility report for the manager of the processing division.

B$.$ Prepare a responsibility report for the vice president of manufacturing.