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 $ 196,000 $ 278,000 $ 194,300 $ 274,400 Direct labor 104,200 205,200 106,600 207,600 Department manager salaries 43,200 52,600 44,600 53,900 Supplies used 3,000 9,300 3,900 8,400 Utilities 3,800 5,600 3,300 5,600 Building rent 6,000 10,000 5,700 9,200 Office department costs 67,750 67,750 79,550 79,550 Totals $ 423,950 $ 628,450 $ 437,950 $ 638,650 The Office departments budgeted and actual costs follow. For Year Ended December 31 Budget Actual Plant manager salary $ 81,000 $ 90,000 Other office salaries 32,500 25,300 Other office costs 22,000 43,800 Totals $ 135,500 $ 159,100 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.