Solomon 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

Paint Department

Controllable costs

Raw materials $ $56,000$ $ $58,400$ $ $2,400$ Unfavorable

Labor $59,10066,8007,700$ Unfavorable

Repairs $6,2005,1301,070$ Favorable

Maintenance $4,0003,720280$ Favorable

Total $ $125,300$ $ $134,050$ $ $8,750$ Unfavorable

Finishing Department

Controllable costs

Raw materials $ $44,000$ $ $41,600$ $ $2,400$ Favorable

Labor $46,10041,3004,800$ Favorable

Repairs $3,5304,010480$ Unfavorable

Maintenance $2,5203,170650$ Unfavorable

Total $ $96,150$ $ $90,080$ $ $6,070$ Favorable

$*$Solomon uses flexible budgets for performance evaluation.

Other pertinent cost data for May follow.

Budgeted$*$ Actual

Cost data of other divisions

Assembly $ $387,000$ $ $375,700$

Machining $297,000310,400$

Packing $421,950407,100$

Other costs associated with

Processing division manager $222,800220,300$

Vice president of manufacturing $135,000143,560$

$*$Solomon uses flexible budgets for performance evaluation.

Required

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

Prepare a responsibility report for the vice president of manufacturing.