Finishing Department-Dallas: direct materials \\( \\$ 52,700 \\) actual, \\( \\$ 54,560 \\) budget; direct labor \\( \\$ 103,416 \\) actual, \\( \\$ 101,680 \\) budget; manufacturing overhead \\( \\$ 63,240 \\) actual, \\( \\$ 61,008 \\) budget. Machining Department-Dallas: total manufacturing costs \\( \\$ 272,800 \\) actual, \\( \\$ 271,560 \\) budget. Atlanta factory: total manufacturing costs \\( \\$ 525,760 \\) actual, \\( \\$ 520,800 \\) budget. Tucson factory: total manufacturing costs \\( \\$ 612,808 \\) actual, \\( \\$ 615,660 \\) budget. (a) (b) Prepare the reports in a responsibility system for: The factory manager-Dallas. Prepare the reports in a responsibility system for: The vice president of production