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, 630 actual, $46, 810 budget; direct labor $82, 060 actual, $81, 070 budget; manufacturing overhead $52, 160 actual, $50, 510 budget. Machining Department-Dallas: total manufacturing costs $224, 810 actual, $217, 130 budget. Atlanta Plant: total manufacturing costs $424, 580 actual, $423, 930 budget. Tucson Plant: total manufacturing costs $495, 140 actual, $497, 820 budget. The Dallas plant manager's office costs were $96, 050 actual and $92, 560 budget. The vice president of production's office costs were $133, 130 actual and $131, 800 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing Department-Dallas