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 $41,050 actual, $44,680 budget; direct labor $83,110 actual, $83,870 budget; manufacturing overhead $52,120 actual, $51,130 budget. Machining DepartmentDallas: total manufacturing costs $220,130 actual, $216,870 budget. Atlanta Plant: total manufacturing costs $424,810 actual, $422,130 budget. Tucson Plant: total manufacturing costs $494,840 actual, $496,570 budget. The Dallas plant managers office costs were $96,120 actual and $93,480 budget. The vice president of productions office costs were $134,790 actual and $132,090 budget. Office costs are not allocated to departments and plants.

Prepare the reports in a responsibility system for: The plant managerDallas. (List departments in alphabetical order, e.g. Finishing, Machining.)

Prepare the reports in a responsibility system for: The vice president of production. (List assembly plans in alphabetical order, e.g. Atlanta, Dallas.)