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Riverbed Company's organization chart indudes 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. Mochining Department-Dallasi 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. (3) Prepare the reports in a responsibility system for: The Finishing Department-Dallas. Prepare the reports in a responcbety system for: The plant mansger-Dallas. Prepare the reports in a responsibily system for: The vice president of production. (b) (c)