Base whitehorse, the plant manager of Travel Free's Indiana plant, is plant's costs other than her own salary. The plant has two operating departments and one servioe department. The camper and trailer operating departments manufacture different products and have their own managers. office also manages, provides services equally two operating department, which for each operating department and the department. The actual departments. prepared budgeted and oompany's responsibility accounting system mustassemble present performance reports for each operating department and manager can control: performance includes those that particular operating department raw materials, wages, supplies used, and equipment depreciation. The plant manager is responsible forthe department managers salaries, building rent, salaries than her own, offce al controlled by the two department managers. The annual departmental budgets and actual costs for the two operating departments follow. campers Trailers Combined Campers Trailers Combined 195,000 $275,000 470,000 s 194,200 $273,200 467.400 104,000 205,000 309.000 106,600 206.400 313,000 95,000 44,000 53,500 Raw materials Employee wages Dept. manager salary 43.000 52,000 31,700 91,600 123,300 123.000 33,000 90,000 Supplies used 185,000 60,000 125.000 185,000 60,000 125,000 Depreciation--Equip 3,300 5400 15.000 5,700 Office department costs 68,750 68,750 37.500 67,550 67,550 135.100 $513,050 $830.450 s 1,343,500 512,650 $830 1,343,600 The office department's annual budget and its actualcosts follow. Plant manager salary 80,000 82,000 30,100 32,500 Other office salaries 25.000 23.000 Other office costs $137,500 $135,100