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 dollar 42,230 actual, dollar 48,840 budget; direct labor dollar 84,780 actual, dollar 84,510 budget; manufacturing overhead dollar 51,210 actual, dollar 51,280 budget. Machining Department-Dallas: total manufacturing costs dollar 222,770 actual, dollar 218,750 budget. Atlanta Plant: total manufacturing costs dollar 424,860 actual, dollar 422,010 budget. Tucson Plant: total manufacturing costs dollar 493,700 actual, dollar 496,360 budget. The Dallas plant manager's office costs were dollar 97,920 actual and dollar 94,570 budget. The vice president of production's office costs were dollar 135,790 actual and dollar 131,170 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for; The Finishing Department-Dallas. Favorable Unfavorable Neither Favorable nor Unfavorable