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	Budgeted	Actual
Campers	Trailers	Campers	Trailers
Direct materials	$ 196,000	$ 276,800	$ 194,800	$ 273,800
Direct labor	105,150	206,200	107,000	207,800
Department manager salaries	43,400	52,100	44,400	54,000
Supplies used	3,100	9,300	3,600	8,500
Utilities	4,800	5,600	3,600	5,300
Building rent	5,400	9,300	5,100	9,100
Office department costs	66,750	66,750	66,550	66,550
Totals	$ 424,600	$ 626,050	$ 425,050	$ 625,050

The Office departments budgeted and actual costs follow.

For Year Ended December 31	Budgeted	Actual
Plant manager salary	$ 81,000	$ 92,000
Other office salaries	36,500	26,100
Other office costs	16,000	15,000
Totals	$ 133,500	$ 133,100

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.