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 $42,430 actual, $46,490 budget; direct labor $84,940 actual, $83,540 budget; manufacturing overhead $53,930 actual, $50,200 budget. Machining DepartmentDallas: total manufacturing costs $220,850 actual, $218,260 budget. Atlanta Plant: total manufacturing costs $424,140 actual, $420,530 budget. Tucson Plant: total manufacturing costs $494,870 actual, $496,670 budget. The Dallas plant managers office costs were $96,540 actual and $94,490 budget. The vice president of productions office costs were $134,460 actual and $131,400 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing DepartmentDallas. (List controllable costs in alphabetical order, e.g. Direct Labor, Manufacturing Overhead.) 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.)