Fultz Company’s organization chart includes the president

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 $43,000 actual, $45,580 budget; direct labor $82,760 actual, $81,730 budget; manufacturing overhead $53,690 actual, $50,370 budget. 

Machining Department—Dallas: total manufacturing costs $223,250 actual, $217,670 budget. 

Atlanta Plant: total manufacturing costs $423,220 actual, $424,640 budget. 

Tucson Plant: total manufacturing costs $496,550 actual, $497,690 budget. 

The Dallas plant manager’s office costs were $97,530 actual and $93,440 budget. The vice president of production’s office costs were $135,950 actual and $132,660 budget. Office costs are not allocated to departments and plants. 

Prepare the reports in a responsibility system for: 
(a) The Finishing Department—Dallas. 
(b) The plant manager—Dallas. 
(c) The vice president of production.