Blue Spruce Company's organization chart includes the president; the vice president of production; three assembly factor 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 $34,850 actual, $36,080 budget; direct labor $68,388 actual, $67,240 budge manufacturing overhead $41,820 actual, $40,344 budget. Machining Department-Dallas: total manufacturing costs $180,400 actual, $179,580 budget. Atlanta factory: total manufacturing costs $347,680 actual, $344,400 budget. Tucson factory: total manufacturing costs $405,244 actual, $407,130 budget. The Dallas factory manager's office costs were $77,900 actual and $75,440 budget. The vice president of production's office costs were $108,240 actual and $106,600 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The factory manager-Dallas. Prepare the reports in a responsibility system for: The vice president of production