Please use a table or excel so I can clearly see how this is done. I'm lost here, thank you!

AN Durham 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.

Prepare reports for cost centers under responsibility accounting, and comment on performance of managers.

In January 2020, controllable actual and budget manufacturing overhead cost data for the departments and divisions were as shown below.

Manufacturing Overhead	Actual	Budget
Individual costsCutting DepartmentSeattle
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 DepartmentSeattle	$158,000	$148,000
Finishing DepartmentSeattle	210,000	205,000
Denver division	678,000	673,000
San Diego division	722,000	715,000

Additional overhead costs were incurred as follows: Seattle division production manageractual costs $52,500, budget $51,000; vice president of productionactual 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

Instructions

Using the format in Illustration 10.19, prepare the following responsibility reports.

• a. Manufacturing overheadCutting Department managerSeattle division.

  $12,500 U

• b. Manufacturing overheadSeattle division manager.

  $29,000 U

• c. Manufacturing overheadvice president of production.

  $42,000 U

• d. Manufacturing overhead and expensespresident.

  $52,800 U