Sarasota 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 $45,900 actual, $47,520 budget; direct labor $90,072 actual, $88,560 budget; manufacturing overhead $55,080 actual, $53,136 budget. Machining Department-Dallas: total manufacturing costs $237,600 actual, $236,520 budget. Atlanta factory: total manufacturing costs $457,920 actual, $453,600 budget. Tucson factory: total manufacturing costs $533,736 actual, $536,220 budget. The Dallas factory manager's office costs were $102,600 actual and $99,360 budget. The vice president of production's office costs were $142,560 actual and $140,400 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The Finishing Department-Dallas