Riverbed 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 $45,050 actual, $46,640 budget; direct labor $88,404 actual, $86,920 budget; manufacturing overhead $54,060 actual, $52,152 budget. Machining Department-Dallas: total manufacturing costs $233,200 actual, $232,140 budget. Atlanta factory: total manufacturing costs $449,440 actual, $445,200 budget. Tucson factory: total manufacturing costs $523,852 actual, $526,290 budget. The Dallas factory manager's office costs were $100,700 actual and $97,520 budget. The vice president of production's office costs were $139,920 actual and $137,800 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. To Dallas Department Manager-Finishing Controllable Costs: Direct Materials Direct Labor Manufacturing Overhead Total +A Budget 46640 86920 $52152 +A $ 185712 +A +A Actual 45050 88404 54060 187514 +A Favorable Unfavorable Neither Favorable nor Unfavorable 1590 Favorable 1484 Unfavorable 1908 i Unfavorable LA $ 1802 i Unfavorable Month: July Prepare the reports in a responsibility system for: The factory manager-Dallas. To Assembly factory Manager-Dallas Controllable Costs: Dallas Office Departments: Total +A $ Budget CA $ +A LA $ Actual +A $ Favorable Unfavorable Neither Favorable nor Unfavorable +A $ Month: July > > Prepare the reports in a responsibility system for: The vice president of production. To Vice President-Production Controllable Costs: VP Production Assembly factories: Total +A $ Budget +A $ CA Actual + $ CA Month: July +A $ Favorable Unfavorable Neither Favorable nor Unfavorable +A $ > > >