Monty 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 $41,650 actual, $43,120 budget; direct labor $81,732 actual, $80,360 budget: manufacturing overhead $49,980 actual, $48,216 budget. Machining Department-Dallas: total manufacturing costs $215,600 actual, $214,620 budget. Atlanta factory: total manufacturing costs $415,520 actual, $411,600 budget. Tucson foctory: total manufacturing costs $484,316 actual, $486,570 budget. The Dallas factory manager's office costs were $93,100 actual and $90,160 budget. The vice president of production's office costs were $129,360 actual and $127,400 budget. Office costs are not allocated to departments and factories. To Vice President- Production Favorable Unfavorabl Controllable Neither Favor Costs: Budget nor Unfavora VP Production Unfin Assembly factories: Abarie : Dalias : 386316 386962 ditf Tieson t