Exercise 22-13 Fey 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 $43,180 actual, $47,990 budget; direct labor $83,280 actual, $84,380 budget; manufacturing overhead $52,830 actual, $51,050 budget. Machining Department-Dallas: total manufacturing costs $222,650 actual, $216,800 budget. Atlanta Plant: total manufacturing costs $423,070 actual, $423,220 budget. Tucson Plant: total manufacturing costs $496,900 actual, $497,090 budget. The Dallas plant manager's office costs were $97,120 actual and $93,960 budget. The vice president of production's office costs were $134,690 actual and $131,310 budget. Office costs are not allocated to departments and plants