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 Supplies used Department manager salaries Utilities Building rent Office department costs Totals Budget Campers Trailers Actual Campers Trailers 205,400 $ 195,200 $ 275,600 105,300 $ 194,100 $ 273,200 107,600 206,200 43,900 53,000 44,500 53,200 3,000 9,000 3,800 8,300 4,600 5,800 4,500 6,500 6,900 10,100 5,400 8,900 72,750 72,750 73,550 73,550 $ 431,650 $ 631,650 $ 433,450 $ 629,850 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Budget Actual $ 80,000 36,500 29,000 $ 95,000 26,500 25,600 $ 145,500 $ 147,100 Other office salaries Other office costs Totals 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. 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. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Totals Controllable Costs Budgeted Actual Over (Under) Budget 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 Trailer department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, Trailer Department For Year Ended December 31 Totals Controllable Costs Budgeted Actual Over (Under) Budget 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. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant For Year Ended December 31 Totals Controllable Costs Budgeted Actual Over (Under) Budget