Whispering Winds 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 $47,600 actual, $49,280 budget; direct labor $93,408 actual, $91,840 budget: manufacturing overhead $57,120 actual, $55,104 budget. Machining Department-Dallas: total manufacturing costs $246.400 actual, $245,280 budget. Atlanta factory: total manufacturing costs $474,880 actual, $470.400 budget. Tucson factory: total manufacturing costs $553,504 actual, $556,080 budget. The Dallas factory manager's office costs were $106,400 actual and $103,040 budget. The vice president of production's office costs were $147,840 actual and $145,600 budget. Office costs are not allocated to departments and factories.