Fey Companys organization chart includes the president; the vice president of production; three assembly factoriesDallas, Atlanta, and Tucson; and two departments within each factoryMachining and Finishing. Budget and actual manufacturing cost data for July 2025 are as follows. Finishing DepartmentDallas: direct materials $42,500 actual, $44,000 budget; direct labor $83,400 actual, $82,000 budget; manufacturing overhead $51,000 actual, $49,200 budget. Machining DepartmentDallas: total manufacturing costs $220,000 actual, $219,000 budget. Atlanta Factory: total manufacturing costs $424,000 actual, $420,000 budget. Tucson Factory: total manufacturing costs $494,200 actual, $496,500 budget. The Dallas factory managers office costs were $95,000 actual and $92,000 budget. The vice president of productions office costs were $132,000 actual and $130,000 budget. Office costs are not allocated to departments and factories. Instructions Using the format shown in Illustration 23.19, prepare the reports in a responsibility system for: The Finishing DepartmentDallas. The factory managerDallas. The vice president of production. Prepare a responsibility report for a cost center.