Pronghorn 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 $44,200 actual, $45,760 budget; direct labor $86,736 actual, $85,280 budget; manufacturing overhead $53,040 actual, $51,168 budget. Machining Department-Dallas: total manufacturing costs $228,800 actual, $227,760 budget. Atlanta factory: total manufacturing costs $440,960 actual, $436,800 budget. Tucson factory: total manufacturing costs $513,968 actual, $516,360 budget. The Dallas factory manager's office costs were $98,800 actual and $95,680 budget. The vice president of production's office costs were $137,280 actual and $135,200 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The factory manager-Dallas. Prepare the reports in a responsibility system for: The vice president of production. eTextbook and Media