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 $43,310 actual, $46,500 budget; direct labor $82,690 actual, $81,310 budget; manufacturing overhead $50,040 actual, $50,750 budget.

Machining Department-Dallas: total manufacturing costs $220.280 actual, $216,530 budget.

Atlanta Plant: total manufacturing costs $424,970 actual, $420,550 budget.

Tucson Plant: total manufacturing costs $493,550 actual, $497.130 budget.

The Dallas plant manager's office costs were $96,950 actual and $92,120 budget. The vice president of production's office costs

were

$132,190 actual and $132,650 budget. Office costs are not allocated to departments and plants.

(a)

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