Exercise 14-13 Cheyenne Company's organization chart includes the president; the vice president of production; three assembly plants-Dallas, Atlanta, and Tucson; and two departments within each plant-Machining and Finishing. Budget and actual manufacturing cost data for July 2017 are as follows Finishing Department-Dallas: direct materials $42,830 actual, $47,450 budget; direct labor $83,050 actual, $83,730 budget; manufacturing overhead $52,150 actual, $49,780 budget. Machining Department-Dallas: total manufacturing costs $224,290 actual, $216,490 budget Atlanta Plant: total manufacturing costs $424,830 actual, $423,750 budget. Tucson Plant: total manufacturing costs $495,160 actual, $497,650 budget. The Dallas plant manager's office costs were $96,120 actual and $92,040 budget. The vice president of production's office costs were $135,930 actual and $131,210 budget. Office costs are not allocated to departments and plants