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. For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Building rent Office department costs Totals Budgeted Actual Campers $ 195,800 105,800 Trailers $ 275,200 Campers Trailers $ 194,500 $ 274,000 206,000 107,600 206,400 44,000 52,600 44,700 53,600 3,000 9,300 3,800 8,800 4,000 5,200 3,600 6,800 6,600 9,600 5,800 9,300 71,750 71,750 74,550 74,550 $ 430,950 $ 629,650 $ 434,550 $ 633,450 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Budgeted $ 81,000 42,500 20,000 Actual $ 95,000 25,400 28,700 Totals $ 143,500 $ 149,100 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. Required 1 Required 2 Required 3 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 Camper department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Controllable Costs Budgeted Over (Under) Actual Budget Totals < Required 1 Required 2 > Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted an actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Trailer department. Note: Under budget amounts should be indicated by a minus sign. Totals Responsibility Accounting Performance Report Manager, Trailer Department For Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget Show le 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 Indiana plant. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Totals Plant Manager, Indiana Plant For Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget Required ?