Flint Company's organization chart includes the president; the vice president of production; three assembly factories-Dallas. Atlanta, and Tucson; and two departments within each factory-Machining and Finishing. Budget and actual manufacturing cost dat for July 2025 are as follows. Finishing Department-Dallas: direct materials $50,150 actual, $51,920 budget; direct labor $98,412 actual, $96,760 budget; manufacturing overhead $60,180 actual, $58,056 budget. Machining Department-Dallas, total manufacturing costs $259,600 actual, $258,420 budget Atlonta foctory total manufacturing costs $500,320 actual, $495,600 budget. Tucson foctory total mamufacturin 8 costs $583,156 actual, $585,870 budget. The Dallas factory manager's office costs were $112,100 actual and $108,560 budget The vice president of production's office costs were $155,760 actual and $153,400 budget. Olfice costs are not allocated to departments and factories. To Dallas Department Manager-Finishing Nei Controllable Costs: Budget Actual C $ $ $ $ Total