Fultz Companys organization chart includes the president; the vice president of production; three assembly plantsDallas, Atlanta, and Tucson; and two departments within each plantMachining and Finishing. Budget and actual manufacturing cost data for July 2014 are as follows. Finishing DepartmentDallas: direct materials $43,000 actual, $45,580 budget; direct labor $82,760 actual, $81,730 budget; manufacturing overhead $53,690 actual, $50,370 budget. Machining DepartmentDallas: total manufacturing costs $223,250 actual, $217,670 budget. Atlanta Plant: total manufacturing costs $423,220 actual, $424,640 budget. Tucson Plant: total manufacturing costs $496,550 actual, $497,690 budget. The Dallas plant managers office costs were $97,530 actual and $93,440 budget. The vice president of productions office costs were $135,950 actual and $132,660 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: (a) The Finishing DepartmentDallas. (b) The plant managerDallas. (c) The vice president of production