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 Actual Campers Trailers Campers Trailers $ 196,000 $ 275,600 105,000 $ 195,100 $ 274,000 205,600 106,800 207,600 43,100 53,000 44,500 53,400 3,300 9,100 3,800 8,800 5,400 5,400 3,600 6,500 6,600 9,600 5,100 8,600 67,750 67,750 79,550 79,550 $ 427,150 $ 626,050 $ 438,450 $ 638,450 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Required: Budget $ 79,000 36,500 20,000 Actual $ 90,000 25,700 43,400 $ 135,500 $ 159,100 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.