Wildhorse 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 2022 are as follows. Finishing Department-Dallas: direct materials $44,790 actual, $44,170 budget; direct labor $83,850 actual, $84,600 budget; manufacturing overhead $53,940 actual, $50,290 budget. Machining Department-Dallas: total manufacturing costs $224,110 actual, $217,010 budget. Atlanta Plant: total manufacturing costs $423,640 actual, $423,990 budget. Tucson Plant: total manufacturing costs $494,690 actual, $497,210 budget. The Dallas plant manager's office costs were $97.980 actual and $94,730 budget. The vice president of production's office costs were $132,430 actual and $131.150 budget. Office costs are not allocated to departments and plants. Prepare the reports in a responsibility system for: The Finishing Department-Dallas.