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. Budget Actual Campers Trailers Campers Trailers $196,000 $275,800 $194,400 $274,600 Direct materials Direct labor Department manager salaries Supplies used. Utilities Building rent Office department costs Totals 104,100 206,200 106,400 206,400 44,200 52,100 44,200 53,200 3,100 9,200 3,800 8,500 5,000 5,200 3,600 5,600 5,700 9,600 5,400 8,700 67,750 67,750 73,550 73,550 $425,850 $625,850 $ 431,350 $ 630,550. 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 Actual $ 96,000 25,200 25,900 $82,000 44,500 9,000 $ 147,100 $ 135,500