Ana Perez is the plant manager of Travel Frees 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	Budget		Actual
	Campers	Trailers	Campers	Trailers
Direct materials	$ 195,900	$ 276,200	$ 194,400	$ 273,400
Direct labor	104,050	205,800	106,600	206,600
Department manager salaries	43,600	52,000	44,700	53,900
Supplies used	3,100	9,000	3,800	8,400
Utilities	3,600	5,800	4,500	5,300
Building rent	5,400	9,600	6,100	9,000
Office department costs	71,750	71,750	68,550	68,550
Totals	$ 427,400	$ 630,150	$ 428,650	$ 625,150

The Office departments budgeted and actual costs follow.

For Year Ended December 31	Budget	Actual
Plant manager salary	$ 86,000	$ 88,000
Other office salaries	34,500	25,800
Other office costs	23,000	23,300
Totals	$ 143,500	$ 137,100

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.