Grouper 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 data for July 2022 are as follows. Finishing Department-Dallas: direct materials $39,100 actual, $40,480 budget; direct labor $76,728 actual, $75,440 budget; manufacturing overhead $46,920 actual, $45,264 budget. Machining Department-Dallas: total manufacturing costs $202,400 actual, $201,480 budget. Atlanta factory: total manufacturing costs $390,080 actual, $386,400 budget. Tucson factory: total manufacturing costs $454,664 actual, $456,780 budget. The Dallas factory manager's office costs were $87,400 actual and $84,640 budget. The vice president of production's office costs were $121,440 actual and $119,600 budget. Office costs are not allocated to departments and factories, Prepare the reports in a responsibility system for: The Finishing Department-Dallas