Fultz 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 2014 are as follows. Finishing Department—Dallas: direct materials $42,730 actual, $45,410 budget; direct labor $83,570 actual, $82,770 budget; manufacturing overhead $52,740 actual, $49,030 budget. Machining Department—Dallas: total manufacturing costs $224,710 actual, $218,080 budget. Atlanta Plant: total manufacturing costs $424,270 actual, $422,460 budget. Tucson Plant: total manufacturing costs $493,670 actual, $495,410 budget. The Dallas plant manager’s office costs were $97,060 actual and $92,940 budget. The vice president of production’s office costs were $134,110 actual and $131,420 budget. Office costs are not allocated to departments and plants. Collapse question part (a) Prepare the reports in a responsibility system for: The Finishing Department—Dallas.