Amarillo 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	$	84,000		$	86,000		$	2,000	U
Labor		115,400			128,000			12,600	U
Repairs		9,600			7,740			1,860	F
Maintenance		5,200			4,920			280	F
Total	$	214,200		$	226,660		$	12,460	U
Finishing Department
Controllable costs
Raw materials	$	60,000		$	58,000		$	2,000	F
Labor		86,600			79,800			6,800	F
Repairs		5,660			6,340			680	U
Maintenance		3,360			4,100			740	U
Total	$	155,620		$	148,240		$	7,380	F

*Amarillo uses flexible budgets for performance evaluation. Other pertinent cost data for May follow:

	Budgeted*			Actual
Cost data of other divisions
Assembly	$	760,000		$	748,600
Machining		580,000			592,800
Packing		829,900			811,400
Other costs associated with
Processing division manager		440,000			435,600
Vice president of manufacturing		256,000			266,120

*Amarillo 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.