Please tell me how to do part b, thx!!

P10.6 (LO 3), AN Northampton Plastics uses a responsibility reporting system. It has divisions in Cambridge, Bedford, and Fulbourn. 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 2020, controllable actual and budget manufacturing overhead cost data for the depart- ments and divisions were as shown below. Manufacturing Overhead Actual Budget Individual costs-Cutting Department-Bedford Indirect labor 73,000 70,000 Indirect materials 47.900 46,000 Maintenance 20,500 18.000 Utilities 20,100 17,000 Supervision 22,000 20,000 183,500 171,000 Total costs Shaping Department-Bedford 158,000 148,000 Finishing Department-Bedford 210,000 205,000 Cambridge division 678,000 673,000 Fulbourn division 722,000 715,000 Additional overhead costs were incurred as follows: Bedford division production manager-actual costs 52,500, budget 51,000; vice president of production-actual costs 65,000, budget 64,000; presidentactual costs 76,400, budget 74,200. 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 133,600 130,000 Finance 109,000 104,000 b. Comment on the comparative performances of: 1. Department managers in the Bedford division. 2. Division managers. 3. Vice presidents