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	$ 196,100	$ 277,000	$ 194,300	$ 273,400
Direct labor	104,200	205,800	107,600	208,000
Department manager salaries	43,300	52,800	44,700	53,500
Supplies used	3,400	9,200	3,700	8,800
Utilities	3,800	6,000	3,300	5,600
Building rent	6,600	9,700	6,000	8,900
Office department costs	69,750	69,750	67,550	67,550
Totals	$ 427,150	$ 630,250	$ 427,150	$ 625,750

The Office departments budgeted and actual costs follow.

For Year Ended December 31	Budget	Actual
Plant manager salary	$ 83,000	$ 89,000
Other office salaries	40,500	26,000
Other office costs	16,000	20,100
Totals	$ 139,500	$ 135,100

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.

Responsibility Accounting Performance Report
Manager, Camper Department
For the Year Ended December 31
Controllable Costs	Budgeted	Actual	Over (Under) Budget
Totals	$0	$0	$0

Responsibility Accounting Performance Report
Manager, Trailer Department
For Year Ended December 31
Controllable Costs	Budgeted	Actual	Over (Under) Budget
Totals	$0	$0	$0

Responsibility Accounting Performance Report
Plant Manager, Indiana Plant
For Year Ended December 31
Controllable Costs	Budgeted	Actual	Over (Under) Budget
Totals	$0	$0	$0