The first column is controllable costs while the second column is Favorable or Unfavorable

Fey 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 $44,410 actual, $48,640 budget; direct labor $83,820 actual, $84,750 budget; manufacturing overhead $52,570 actual, $51,680 budget. Machining Department-Dallas: total manufacturing costs $221,380 actual, $216,200 budget. Atlanta Plant total manufacturing costs $422,590 actual, $424,780 budget. Tucson Plant: total manufacturing costs $495,110 actual, $496,170 budget. The Dallas plant manager's office costs were $97,750 actual and $93,400 budget. The vice president of production's office costs were $132,620 actual and $130,560 budget. Office costs are not allocated to departments and plants. (a) Prepare the reports in a responsibility system for: The Finishing Department-Dallas. Dallas Department anager Finishing Fa Unf Neithe nor U ollable Costs: Budget Actual $ $ $ $