Fey Companys organization chart includes the president; the vice president of production; three assembly plantsDallas, Atlanta, and Tucson; and two departments within each plantMachining and Finishing. Budget and actual manufacturing cost data for July 2017 are as follows. Finishing DepartmentDallas: direct materials $42,060 actual, $45,060 budget; direct labor $84,660 actual, $84,520 budget; manufacturing overhead $53,080 actual, $50,780 budget. Machining DepartmentDallas: total manufacturing costs $222,520 actual, $216,690 budget. Atlanta Plant: total manufacturing costs $424,970 actual, $420,760 budget. Tucson Plant: total manufacturing costs $496,060 actual, $495,320 budget. The Dallas plant managers office costs were $96,190 actual and $94,780 budget. The vice president of productions office costs were $132,250 actual and $130,430 budget. Office costs are not allocated to departments and plants.

(a)

Prepare the reports in a responsibility system for: The Finishing DepartmentDallas.

To Dallas Department ManagerFinishing							Month: July
Controllable Costs:		Budget		Actual		Favorable Unfavorable Neither Favorable