Sheffield 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 2017 are as follows. Finishing Department-Dallas: direct materials $41,500 actual, $48,180 budget; direct labor $84,130 actual, $82,550 budget; manufacturing overhead $50,680 actual, $50,890 budget. Machining Department-Dallas: total manufacturing costs $223,460 actual, $218,280 budget. Atlanta Plant total manufacturing costs $423,040 actual, $423,560 budget. Tucson Plant: total manufacturing costs $494,710 actual, $496,730 budget. The Dallas plant manager's office costs were $97.180 actual and $94510 budget. The vice president of production's office costs were $132,780 actual and $133,220 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing Department-Dallas. To Dallas Department Manager Finishing Favorabl Unfavorat Neither Favo nor Unfavor Controllable Costs: Budget Actual $