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 $196,000 Trailers $ 275,800 Campers $194,100 104,200 205,400 106,600 43,900 52,400 43,800 Trailers $ 274,400 207,600 53,800 3,000 9,400 3,800 8,300 3,800 5,200 3,600 5,000 6,600 9,500 5,700 8,900 71,750 71,750 75,550 $ 429,250 $ 629,450 $ 433,150 75,550 $ 633,550 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Budgeted $ 78,000 34,500 31,000 $ 143,500 Actual $ 94,000 26,500 30,600 $ 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include th actual costs and show the amount that each actual cost is over or under the budgeted amount for manage department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, Trailer Department For Year Ended December 31 Controllable Costs Direct materials Direct labor Supplies used Utilities Budgeted Over (Under) Actual Budget