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 Budget Actual Campers $ 195,800 Trailers. Campers $277,600 $194,600 Trailers $273,200 105,800 206,000 107,200 207,000 44,100 52,700 44,200 53,800 3,300 9,200 3,700 8,700 4,000 5,800 3,600 5,000 6,000 9,100 6,100 9,100 67,750 67,750 70,556 70,550 $ 426,750 $ 628,150 $429,950 $627,350 Totals The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Budget $ 85,000 Actual $85,000 25,800 42,500 8,000 30,300 $ 135,500 $141,100 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