Bridgeport 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 2025 are as follows. Finishing Department-Dallas: direct materials $36,550 actual, $37,840 budget; direct labor $71,724 actual, $70,520 budget; manufacturing overhead $43,860 actual, $42,312 budget. Machining Department-Dallas: total manufacturing costs $189,200 actual, $188,340 budget. Atlanta factory: total manufacturing costs $364,640 actual, $361,200 budget. Tucson foctory: total manufacturing costs $425,012 actual, $426,990 budget. The Dallas factory manager's office costs were $81,700 actual and $79,120 budget. The vice president of production's office costs were $113,520 actual and $111,800 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. Prepare the reports in a responsibility system for: The factory manager-Dallas. Prepare the reports in a responsibility system for: The factory manager-Dallas. Prepare the reports in a responsibility system for: The factory manager-Dallas