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 Department manager salaries Direct labor Supplies used Utilities Building rent office department costs Totals Campers $ 195,400 105,450 44,000 3,000 Actual Budget Trailers $277,600 Campers Trailers $194,200 $273,200 205,400 106,400 206,000 52,000 44,300 53,800 9,300 3,600 8,400 4,600 5,000 3,900 4,700 6,600 9,400 6,100 9,200 70,750 70,750 78,550 78,550 $429,800 $630,050 $437,050 $634,650 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 $ 84,000 Actual 36,500 21,000 $87,000 27,000 43,100 $141,500 $157,100 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