15 Ana Perez is the plant manager of Travel Free's Indiana plant. The Camper and Trailer operating departments manufacture products and have their own managers. The Office department, which Perez also manages, provides services equally to the two operating departments. 3 points Each performance report includes only those costs that a particular operating department manager can control: direct materials, direct labor, supplies used, and utilities. The plant manager is responsible for the department managers' salaries, building rent, office salaries other than her own, and other office costs plus all costs controlled by the two operating department managers. The annual departmental budgets and actual costs for the two operating departments follow. For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Building rent Office department costs Totals Budget Campers Trailers $ 195,700 $ 277,400 105,300 205,600 43,100 51,900 3,400 9,400 3,800 5,400 5,400 9,800 71,750 71,750 $ 428,450 $ 631,250 Actual Campers Trailers $ 194,500 $ 274,000 106,600 206,800 44,700 53,300 3,900 8,700 3,000 6,500 6,100 8,600 76,550 76,550 $ 435,350 $ 634,450 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Budget $ 87,000 44,500 12,000 $ 143,500 Actual $ 84,000 25,400 43,700 $ 153, 100 Required: Prepare responsibility accounting performance reports that list costs controlled by the following. 1. Manager of Camper department. 2. Manager of Trailer department. 3. Manager of Indiana plant. Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Indiana plant. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant For Year Ended December 31 Controllable Costs Over (Under) Budgeted Actual Budget Department manager salaries $ 87,800 X $ 105,200 X S 17,400 x Building rent 11,500 X 18,400 X 6,900 X Office department costs x 148,300 X 148,300 X 0 Other office salaries 44,500 25,400 (19,100) Other office costs 12,000 43,700 31,700 Camper department 308,200 308,000 (200) Trailer department 497,800 496,000 (1,800) Totals $ 612,300 $ 649,000 S 36,700 O