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	$ 275,800	$ 194,500	$ 274,000
Direct labor	105,100	205,400	107,200	207,000
Department manager salaries	43,800	52,400	44,500	53,500
Supplies used	3,100	9,300	3,600	8,700
Utilities	5,200	5,800	4,200	5,000
Building rent	6,600	10,000	5,600	9,300
Office department costs	67,750	67,750	75,550	75,550
Totals	$ 427,150	$ 626,450	$ 435,150	$ 633,050

The Office departments budgeted and actual costs follow.

For Year Ended December 31	Budget	Actual
Plant manager salary	$ 88,000	$ 94,000
Other office salaries	34,500	26,200
Other office costs	13,000	30,900
Totals	$ 135,500	$ 151,100

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.