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 2020 are as follows. Finishing DepartmentDallas: direct materials $41,500 actual, $48,180 budget; direct labor $84,130 actual, $82,550 budget; manufacturing overhead $50,680 actual, $50,890 budget. Machining DepartmentDallas: total manufacturing costs $223,460 actual, $218,280 budget. Atlanta Plant: total manufacturing costs $423,040 actual, $423,560 budget. Tucson Plant: total manufacturing costs $494,710 actual, $496,730 budget. The Dallas plant managers office costs were $97,180 actual and $94,510 budget. The vice president of productions office costs were $132,780 actual and $133,220 budget. Office costs are not allocated to departments and plants.

(a) Prepare the reports in a responsibility system for: The Finishing DepartmentDallas.