Pina Colada 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 $43,350 actual, $44,880 budget; direct labor $85,068 actual, $83,640 budget; manufacturing overhead $52,020 actual, $50,184 budget. Machining Department-Dallas: total manufacturing costs $224,400 actual, $223,380 budget. Atlanta factory: total manufacturing costs $432,480 actual, $428,400 budget. Tucson factory: total manufacturing costs $504,084 actual, $506,430 budget. The Dallas factory manager's office costs were $96,900 actual and $93,840 budget. The vice president of production's office costs were $134,640 actual and $132,600 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. ty system for: The Finishing Department-Dallas. Prepare the reports in a responsibility system for: The factory manager-Dallas. a responsibility system for: The factory manager-Dallas. Prepare the reports in a responsibility system for: The vice president of production. esponsibility system for: The vice president of production