Indigo 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 Deportment-Dallas: direct materials $51,000 actual, $52,800 budget; direct labor $100,080 actual, $98,400 budget: manufacturing overhead $61.200 actual, $59,040 budget. Machining Department-Dallas total manufacturing costs $264,000 actual, $262,800 budget. Atlanta factory: total manufacturing costs $508,800 actual, $04,000 budget. Tucson foctory total manufacting costs $593,040 actual, $595,800 budget. The Dallas factory manager's office costs were $114,000 actual and $110,400 budget. The vice president of production's office costs were $158,400 actual and $156,000 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The Finishing Department-Dallas