5. Billie Whitehorse, the plant manager of Travel Frees Indiana plant, is responsible for all of that plants costs other than her own salary. The plant has two operating departments and one service department. The camper and trailer operating departments manufacture different products and have their own managers. The office department, which Whitehorse also manages, provides services equally to the two operating departments. A budget is prepared for each operating department and the office department. The companys responsibility accounting system must assemble information to present budgeted and actual costs in performance reports for each operating department manager and the plant manager. Each performance report includes only those costs that a particular operating department manager can control: raw materials, wages, supplies used, and equipment depreciation. The plant manager is responsible for the department managers salaries, utilities, 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.

	Budget										Actual
	Campers			Trailers			Combined			Campers			Trailers			Combined
Raw materials	$	195,900		$	277,400		$	473,300		$	194,600		$	274,200		$	468,800
Employee wages		104,950			206,200			311,150			107,600			207,200			314,800
Dept. manager salary		43,300			52,900			96,200			44,800			53,100			97,900
Supplies used		34,600			91,600			126,200			32,600			91,300			123,900
DepreciationEquip.		61,000			126,000			187,000			62,400			126,500			188,900
Utilities		5,400			5,200			10,600			4,500			6,800			11,300
Building rent		6,000			9,500			15,500			5,300			8,900			14,200
Office department costs		71,750			71,750			143,500			67,550			67,550			135,100
Totals	$	522,900		$	840,550		$	1,363,450		$	519,350		$	835,550		$	1,354,900

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	85,000		$	87,000
Other office salaries		30,500			26,300
Other office costs		28,000			21,800
Totals	$	143,500		$	135,100

In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount.

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 the Camper department. (Under budget amounts should be indicated by a minus sign.)

Responsibility Accounting Performance Report
Dept. Manager, Camper Department
	For the Year
	Budgeted Amount	Actual Amount	Over (Under) Budget
Controllable Costs
Totals	$0	$0	$0

Responsibility Accounting Performance Report
Dept. Manager, Trailer Department
	For the Year
	Budgeted Amount	Actual Amount	Over (Under) Budget
Controllable Costs
Totals	$0	$0	$0

Responsibility Accounting Performance Report
Plant Manager, Indiana Plant
	For the Year
	Budgeted Amount	Actual Amount	Over (Under) Budget
Controllable Costs
Totals	$0	$0	$0