aconnect illie Whitehorse, the plant manager of Travel Free's Indiana plant, is responsible for all of that plant's costs other than her own salary. The plant has two operating departments and one service department. The mper and trailer operating departments manufacture different products and have their own managers eoffice department, which Whitehorse also manages, provides services equally to the two operating Th departments. A budget is prepared for each operating department and the office department. The compa- ny's 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 pert 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 adc- ual costs for the two operating departments follow. ormance