Finishing Department-Dallas: direct materials $45,900 actual, $47,520 budget; direct labor $90,072 actual, $88,560 budget; manufacturing overhead $55,080 actual, $53,136 budget. Machining Department-Dallas: total manufacturing costs $237,600 actual, $236,520 budget. Atlanta factory: total manufacturing costs $457,920 actual, $453,600 budget. Tucson factory: total manufacturing costs $533,736 actual, $536,220 budget. (a) Prepare the reports in a responsibility system for: The Finishing Department-Dallas