Ana Perez is the plant manager of Travel Frees 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.

For Year Ended December 31	Budget		Actual
	Campers	Trailers	Campers	Trailers
Direct materials	$ 195,600	$ 277,800	$ 194,300	$ 274,000
Direct labor	106,050	206,000	107,600	207,400
Department manager salaries	43,400	52,100	43,900	53,500
Supplies used	3,500	9,000	3,900	8,800
Utilities	5,000	6,200	3,900	6,200
Building rent	6,900	9,400	5,700	9,200
Office department costs	72,750	72,750	69,550	69,550
Totals	$ 433,200	$ 633,250	$ 428,850	$ 628,650

The Office departments budgeted and actual costs follow.

For Year Ended December 31	Budget	Actual
Plant manager salary	$ 81,000	$ 84,000
Other office salaries	46,500	25,100
Other office costs	18,000	30,000
Totals	$ 145,500	$ 139,100

Required: Prepare responsibility accounting performance reports that list costs controlled by the following. 1. Manager of Camper department.

Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31