Gibson 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 Budgeted Actual Variance $ 50, eee 5 58,500 5,600 3,480 $117, see $ 51,800 65,680 4,590 3,180 $125,170 $ 1,880 U 7,100 u 1,010 F 220 F $ 7,670 U Paint Department Controllable costs Raw materials Labor Repairs Maintenance Total Finishing Department Controllable costs Raw materials Labor Repairs Maintenance Total $ 38,000 44,900 3,239 2,160 88,290 $36,200 40,700 3,650 2,690 $ 83,240 $ 1,800 F 4,200 F 420 U 530 u $ 5,050 F "Gibson uses flexible budgets for performance evaluation Other pertinent cost data for May follow. Budgeted Actual Cost data of other divisions Assembly Machining Packing Other costs associated with Processing division manager Vice president of manufacturing $384,000 294,000 418,950 $375,100 384,400 486,500 221,600 132,000 219, 100 139,060 "Gibson uses flexible budgets for performance evaluation Required a. Prepare a responsibility report for the manager of the processing division b. Prepare a responsibility report for the vice president of manufacturing