Blue Spruce Company's organization chart includes the president; the vice president of production; three assembly factories-Dallas, Atlanta, and Tucson; and two departments within each factory-Machining and Finishing Budget and actual manufacturing cost data for July 2022 are as follows. Finishing Department-Dallas: direct materials $53,550 actual, $55,440 budget; direct labor $105,084 actual, $103,320 budget; manufacturing overhead $64,260 actual, $61,992 budget. Machining Department-Dallas: total manufacturing costs $277,200 actual, $275,940 budget. Atlonta foctory: total manufacturing costs $534,240 actual, $529,200 budget. Tueson foctory: total manufacturing costs $622,692 actual, $625,590 budget. The Dallas factory manager's office costs were $119,700 actual and $115,920 budget. The vice president of production's office costs were $166,320 actual and $163,800 budget. Office costs are not allocated to departments and factories