E10.13 (LO 3), AP Fey Company's organization chart includes the president; the vice president of pro- duction; three assembly plants-Dallas, Atlanta, and Tucson; and two departments within each plant- Machining and Finishing. Budget and actual manufacturing cost data for July 2020 are as follows. Finishing Department-Dallas: direct materials $42,500 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, $420,000 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 format shown in Illustration 10.19, prepare the reports in a responsibility system for: a. The Finishing Department-Dallas. b. The plant manager-Dallas. The vice president of production