20 4 points Skipped 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. 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. Book Tor Year Ended December 31 Direct materials Direct labor Supplies used Department manager salaries Print Utilities Building rent office department costs Totals Actual Campers Trailers Campers Trailers $195,500 $276,200 $194,400 $274,200 Budget 105,050) 206,200 106,800 207,400 43,800. 52,400 44,400 53,300 3,200 9,100 3,800 8,700 4,400 5,000 4,200 5,300 6,300 9,300 6,100 8,9001 66,750 66,750 71,550 71,550 $425,800 $624,950 $ 431,250 $629,350 For Year Ended December 31 The Office department's budgeted and actual costs follow. Plant manager salary Other office salaries other office costs Budget $ 85,000 44.500 4,000 Actual $83,000 25,700 34,400 Totals $133,500 $ 143,100 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.