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 $44,410 actual, $48,640 budget; direct labor $83,820 actual, $84,750 budget; manufacturing overhead $52,570 actual, $51,680 budget. Machining Department-Dallas: total manufacturing costs $221,380 actual, $216,200 budget. Atlanta Plant total manufacturing costs $422,590 actual, $424,780 budget. Tucson Plant: total manufacturing costs $495,110 actual, $496,170 budget. The Dallas plant manager's office costs were $97,750 actual and $93,400 budget. The vice president of production's office costs were $132,620 actual and $130,560 budget. Office costs are not allocated to departments and plants. MO 3 Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 48640 $ 4.4410 $ 4230 Favorable 84750 83820 930 i Favorable 51680 52570 890 i Unfavorable 185070 $ 180800 $ 4270 Favorable Attempts: 1 of 7 used (b) Prepare the reports in a responsibility system for: The plant manager-Dallas. To Assembly Plant Manager -Dallas Controllable Costs: Favor Unfavo Neither Fa nor Unfal Budget Actual Dallas Office $ $ $ Departments: Total $ $ $