Prepare the reports in a responsibility system for each: (1) Finishing Department-Dallas, (2) Assembly Plant Manager-Dallas, and (3) Vice president of production. Note: picture only shows (1)

Flounder 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 2025 are as follows. Finishing Department-Dallas: direct materials $38,250 actual, $39,600 budget; direct labor $75,060 actual, $73,800 budget: manufacturing overhead $45,900 actual, $44,280 budget. Mochining Department-Dallas: total manufacturing costs $198,000 actual, $197,100 budget. Atlanta foctory: total manufacturing costs $381,600 actual, $378,000 budget. Tucson foctory: total manufacturing costs $444,780 actual, $446,850 budget. The Dallas factory manager's office costs were $85,500 actual and $82,800 budget. The vice president of production's office costs were $118,800 actual and $117,000 budget. Office costs are not allocated to departments and factories. Prepare the reports in a responsibility system for: The Finishing Department-Dallas