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 Direct labor Supplies used Department manager salaries Utilities Building rent Office department costs Totals Budgeted Actual Campers $ 195,400 Trailers $ 276,000 Campers Trailers $ 195,000 $ 273,400 105,850 205,800 107,000 206,800 43,100 52,700 44,600 53,300 3,200 9,400 3,700 8,700 3,800 5,000 4,800 5,900 5,100 9,100 6,000 8,600 70,750 70,750 80,550 80,550 $ 427,200 $ 628,750 $ 441,650 $ 637,250 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Budgeted $ 79,000 38,500 24,000 Actual $ 101,000 25,400 34,700 Totals $ 141,500 $ 161,100 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. Totals Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget < Required 1 Required 2 > Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Trailer department. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Manager, Trailer Department For Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget Totals < Required 1 Required 3 > Show Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Indiana Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Totals Controllable Costs Plant Manager, Indiana Plant For Year Ended December 31 Budgeted Actual Over (Under) Budget < Required 2 Required 3 >