Fultz 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 2014 are as follows. Finishing Department-Dallas: direct materials $41,830 actual, $44,300 budget; direct labor $84,660 actual, $84,890 budget; manufacturing overhead $51,220 actual, $49,070 budget. Machining Department Dallas: total manufacturing costs $220,530 actual, $216,740 budget. Atlanta Plant: total manufacturing costs $423,560 actual, $423,070 budget. Tucson Plant: total manufacturing costs $496,960 actual, $497,200 budget. The Dallas plant manager's office costs were $97,330 actual and $93,460 budget. The vice president of production's office costs were $133,880 actual and $132,610 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing Department-Dallas