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	$ 195,000	$ 275,000	$ 194,200	$ 273,200
Direct labor	104,000	205,000	106,600	206,400
Department manager salaries	43,000	52,000	44,000	53,500
Supplies used	3,000	9,000	3,700	8,600
Utilities	3,600	5,400	3,300	5,000
Building rent	5,700	9,300	5,300	8,700
Office department costs	68,750	68,750	67,550	67,550
Totals	$ 423,050	$ 624,450	$ 424,650	$ 622,950

The Office departments budgeted and actual costs follow.

For Year Ended December 31	Budget	Actual
Plant manager salary	$ 80,000	$ 82,000
Other office salaries	32,500	30,100
Other office costs	25,000	23,000
Totals	$ 137,500	$ 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.