Fultz Company’s organization chart includes the president; the vice president of production; three assembly plants—Dallas, Atlanta, and Tucson; and two departments within each plant—Machining and Finishing. Budget and actual manufacturing cost data for July 2014 are as follows.

Finishing Department—Dallas: direct materials $41,500 actual, $44,000 budget;

direct labor $83,400 actual, $82,000 budget; manufacturing overhead $51,000 actual,

$49,200 budget.

Machining Department—Dallas: total manufacturing costs $220,000 actual, $219,000 budget.

Atlanta Plant: total manufacturing costs $424,000 actual, $421,000 budget.

Tucson Plant: total manufacturing costs $494,200 actual, $496,500 budget.

The Dallas plant manager’s office costs were $95,000 actual and $92,000 budget. The vice president of production’s office costs were $132,000 actual and $130,000 budget. Office costs are not allocated to departments and plants.

Instructions Using the format on page 1151, prepare the reports in a responsibility system for:

(a) The Finishing Department—Dallas.

(b) The plant manager—Dallas.

(c) The vice president of production.

AppendixLO1