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 $42,830 actual $46,990 budget; direct labor $83,560 actual, $81,740 budget; manufacturing overhead $52.460 actual, $51,820 budget. Machining Department-Dallas 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 manager's office costs were $96,740 actual and $93,590 budget. The vice president of production's 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 department- Dallas b) The plant manager- Dallas C) The vice president of production