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 $42,290 actual, $46,750 budget; direct labor $84,270 actual, $82,990 budget; manufacturing overhead $50,540 actual, $49,460 budget. Machining Department-Dallas: total manufacturing costs $222,150 actual, $217,330 budget. Atlanta Plant: total manufacturing costs $422,080 actual, $421,920 budget. Tucson Plant: total manufacturing costs $496,160 actual, $495,530 budget. The Dallas plant manager's office costs were $96,970 actual and $94,430 budget. The vice president of production's office costs were $132,000 actual and $134,820 budget. Office costs are not allocated to departments and plants. (a) Prepare the reports in a responsibility system for: The Finishing Department-Dallas