Ana Perez is the plant manager of Travel Free's Indiana plant. The Camper and Trailer operating depart ments manufacture products and have their own managers. The Office department, which Perez also man- ages, 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. Budgeted Actual For Year Ended December 31 Campers Trailers Campers Trailers Direct materials. $195,000 $275,000 $194,200 $273,200 Direct labor. 104,000 205,000 106,600 Department manager salaries. 43,000 52,000 44,000 206,400 53,500 Supplies used.. 3,000 9,000 3,700 8,600 Utilities 3,600 5,400 3,300 5,000 Building rent. 5,700 9,300 5,300 8,700 Office department costs. 68,750 68,750 67,550 67,550 Totals. $423,050 $624,450 $424,650 $622,950 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary. Other office salaries... Other office costs... Totals.. Budgeted Actual $ 80,000 $82,000 32,500 30,100 25,000 23,000 $137,500 $135,100 Required Prepare responsibility accounting performance reports like those in Exhibit 24.2 that list costs controlled by the following. 1. Manager of Camper department. 2. Manager of Trailer department. 3. Manager of Indiana plant.