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 Budgeted Campers Trailers $ 195,400 $ 277,000 Actual Campers Trailers $ 194,800 $ 274,200 Direct labor Department manager salaries Supplies used Utilities Building rent Office department costs Totals 105,950 206,400 107,200 207,800 43,400 53,000 44,000 53,800 3,200 9,200 3,700 8,600 3,800 5,200 3,600 5,900 6,300 9,800 5,700 8,600 71,750 71,750 75,550 75,550 $ 429,800 $ 632,350 $ 434,550 $ 634,450 For Year Ended December 31 The Office department's budgeted and actual costs follow. Plant manager salary Budgeted Other office salaries $ 79,000 30,500 34,000 Actual $ 95,000 26,200 29,900 $ 143,500 $ 151,100 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. 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 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