Fey Companys organization chart includes the president; the vice president of production; three assembly plantsDallas, Atlanta, and Tucson; and two departments within each plantMachining and Finishing. Budget and actual manufacturing cost data for July 2017 are as follows.

Finishing DepartmentDallas: 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 DepartmentDallas: 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 managers office costs were $96,740 actual and $93,590 budget. The vice president of productions 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:

A)The Finishing DepartmentDallas.

B) The plant manager - Dallas

C) The vice president of production.