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 2020 are as follows. Finishing Department-Dallas: direct materials $41,000 actual, $44,000 budget; direct labor $82,000 actual, $81,000 budget; manufacturing overhead $50,000 actual, $49,000 budget. Machining Department-Dallas: total manufacturing costs $220,000 actual, $216,000 budget. Atlanta Plant: total manufacturing costs $422,000 actual, $420,000 budget. Tucson Plant: total manufacturing costs $493,000 actual, $495,000 budget. The Dallas plant manager's office costs were $96,000 actual and $92,000 budget. The vice president of production's office costs were $132,000 actual and $130,000 budget. Office costs are not allocated to departments and plants.