Exercise 22-13 (Part Level Submission) 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 $42,830 actual, $46,990 budget; direct labor $83,560 actual, $81,740 budget; manufacturing overhead $52,460 actual, $51,820 budget. Machining Department-Dallas: total manufacturing costs $220,890 actual, $216,180 budget. Atlanta Plant: total manufacturing costs $422,900 actual, $422,020 budget. Tucson Plant: total manufacturing costs $494,360 actual, $497,570 budget. The Dallas plant manager's office costs were $96,740 actual and $93,590 budget. The vice president of production's office costs were $135,800 actual and $130,420 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. To Dallas Department Manager-Finishing Month: July Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Costs: Budget Actual Direct Materials 46990 42830 4160 Favorable $1 Direct Labor 81740 83560 (1820) Unfavorable Manufacturing Overhead A 51820 52460 (640) Unfavorable Total 180550 178850 1700 Favorable To Assembly Plant Manager-Dallas Month: July Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Costs: Budget Actual Dallas Office $ $ Departments: Machining Finishing Total $ $ $