Bramble 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$$Dallas: direct materials $$35,700$ actual, $$36,960$ budget; direct labor $$70,056$ actual, $$68,880$ budget; manufacturing overhead $$42,840$ actual, $$41,328$ budget.

Machining Department$$Dallas: total manufacturing costs $$184,800$ actual, $$183,960$ budget.

Atlanta factory: total manufacturing costs $$356,160$ actual, $$352,800$ budget.

Tucson factory: total manufacturing costs $$415,128$ actual, $$417,060$ budget.

The Dallas factory manager$$s office costs were $$79,800$ actual and $$77,280$ budget. The vice president of production$$s office costs were $$110,880$ actual and $$109,200$ budget. Office costs are not allocated to departments and factories.