Fey Company's organization chart includes the president; the vice president of production; three assembly factories$-$

Dallas, Atlanta, and Tucson; and two departments within each factory$-$Machining and Finishing. Budget and actual

manufacturing cost data for July $2022$ are as follows.

Finishing Department$-$Dallas: 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 Department$-$Dallas: 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 manager's office costs were $$95,000$ actual and $$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 factories.

$($a$)$

$$ Your answer is partially correct.

Prepare the reports in a responsibility system for: The Finishing Department$-$Dallas.

b$)$ prepare the reports in a responsibility system for: the factory manager $-$ dallas

C$)$ prepare the reports in a responsibility system for: the vice president of production.