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 Actual Trailers Trailers Direct materials Direct labor Department manager salaries Supplies used Utilities Building rent office department costs Totals Budget $ 195,700 $275,600 $194,900 $274,400 104,450 205,400 107,200 206,400 44,200 52,800 43,900 53,400 3,100 9.300 3,900. 8,700 4,800 5,400 4,500 5,900 6,300 10,100 5,800 8,700 66,750 66,750 77,550 77,550 425,300 $625,350 $437,750 $635,050 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Budget $87,000 42,500 4,000 Actual $ 103,000 25,100 27,000 Totals $133,500 $ 155,100 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.