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 $44,680 actual $45,200 budget; direct labor $84,290 actual, $81,470 budget; manufacturing overhead $51,440 actual $52,000 budget. Machining Department-Dallas: total manufacturing costs $221,000 actual $216,000 budget. Atlanta Plant: total manufacturing costs $423,230 actual, $424,070 budget. Tucson Plant: total manufacturing costs $493,840 actual $497,040 budget. The Dallas plant manager's office costs were $96,160 actual and $92,550 budget. The vice president of production's office costs were $134,420 actual and $131,450 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. To Dallas Department Manager Finishing Month: July Favorable Unfavorable Neither Favorable Actual Controllable Costs Budget nor Unfavorable 45200 44680 520 Favorable Direct Materials Direct Labor 84290 2820 Unfavorable 81470 Manufacturing Overhead T 560 Favorable 52000 51440 Total 180410 1740 Unfavorable 178670 US