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 2017 are as follows. Finishing Department-Dallas: direct materials $44,980 actual, $46,820 budget; direct labor $82,180 actual, $82,830 budget; manufacturing overhead $50,480 actual, $50.240 budget Machining Department-Dallas total manufacturing costs $223,040 actual, $218,380 budget ces Atlanta Plant: total manufacturing costs $423,230 actual, $421,120 budget. Tucson Plant: total manufacturing costs $496,940 actual, $496,950 budget The Dallas plant manager's office costs were $97,080 actual and $94,680 budget. The vice president of production's office costs were $132,760 actual and $134.320 budget. Office costs are not allocated to departments and plants (a) Prepare the reports in a responsibility system for: The Finishing Department-Dallas To Dallas Department Manager-Finishing Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Controllable Costs: Total