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 $41,310 actual, $44,510 budget; direct labor $83,850 actual, $82,510 budget; manufacturing overhead $50,800 actual, $50,110 budget. Machining Department-Dallas: total manufacturing costs $224,690 actual, $217,360 budget. Atlanta Plant: total manufacturing costs $423,380 actual, $423,790 budget. Tucson Plant: total manufacturing costs $495,240 actual, $497,130 budget. The Dallas plant manager's office costs were $96,350 actual and $93,480 budget. The vice president of production's office costs were $135,560 actual and $133,440 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The vice president of production. To Vice President- Production Favorable Unfavorable Neither Favorat nor Unfavorabl Controllable Costs: Budget Actual VP Production $ $ $ Assembly plants: Total $ $ $