Question 2 of 2 < View Policies Current Attempt in Progress -/3 E Concord Company's organization chart includes the president; the vice president of production; three assembly plants-Dallas, Atlanta, and Tucson; and two departments within each plant-Machining and Finishing. Budget and actual manufacturing cost data for July 2020 are as follows. Finishing Department-Dallas: direct materials $44,690 actual, $44,370 budget; direct labor $82,320 actual, $83,980 budget: manufacturing overhead $50,390 actual, $51,190 budget. Machining Department-Dallas: total manufacturing costs $220,830 actual, $218,820 budget. Atlanta Plant: total manufacturing costs $422,220 actual, $421,470 budget. Tucson Plant: total manufacturing costs $495,800 actual, $497,840 budget. The Dallas plant manager's office costs were $96,520 actual and $94,390 budget. The vice president of production's office costs were $133,690 actual and $132,040 budget. Office costs are not allocated to departments and plants.