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 Utilities Department manager salaries Building rent office department costs Totals Budgeted Actual Campers $ 196,100 Trailers $275,400 Trailers $194,500 $ 273,400 104,150 205,800 107,600 206,400 43,600 52,600 44,200 53,500 3,400 9,000 4,000 8,700 3,800 5,800 3,600 5,600 6,600 9,200 5,400 8,800 65,750 65,750 73,550 73,550 $ 423,400 $ 623,550 $ 432,850 $ 629,950 The Office department's budgeted and actual costs follow. For Year Ended December 311 Plant manager salary Other office salaries Other office costs Totals Budgeted $ 79,000 42,500 10,000 $ 131,500 Actual $ 98,000 26,400 22,700 $ 147,100 Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllabie costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Camper department. Note: Under budget amounts should be indicated by a minus sign. Responcibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Controllable Costs Budgeted Over (Under) Actual Budget Totals Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Tralies 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 Show less & Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Indiana plant. Note: Under budget amounts should be indicated by a minus sign. Responsibility Accounting Performance Report Plant Manager, Indiana Plant For Year Ended December 31 Totals Controllable Costs Budgeted Actual Over (Under) Budget < Required 2 Required 3>