Billie Whitehorse, the plant manager of Travel Free's Indiana plant, is responsible for all of that plant's costs other than her own salary. The plant has two operating departments and one service department. The camper and trailer operating departments manufacture different products and have their own managers. The office department, which Whitehorse also manages, provides services equally to the two operating departments. A budget is prepared for each operating department and the office department. The company's responsibility accounting system must assemble information to present budgeted and actual costs in performance reports for each operating department manager and the plant manager. Each performance report includes only those costs that a particular operating department manager can control raw materials, wages, supplies used, and equipment depreciation. The plant manager is responsible for the department managers' salaries, utilities, 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 Actual CampersTrailers CombinedCampers Trailers Combined $195,800 $277,000 $ 472,800 $194,300 $274,200 $ 468,500 Raw materials Employee wages Dept. manager salary Supplies used Depreciation Equip 1 311,750 96.900 125,600 186,500 8,600 105,350 206,400 107,400 207,800 53,400 53,000 61,000 5,500 9,300 44.400 32,600 97,800 124,200 188,500 63.000 125.500 6,500 8,600 69,550 Building rent Office department costs 6,000 66,750 14,700 139,100 133,500 69,550 $516,400 $834,550 $1,350,950 $520,950 $837,150 1,358, 100 The office department's annual budget and its actual costs follow BudgetActual $84,000 96,000 Plant manager salary Other office salaries Other office costs 36.500 16,200 $133,500 $139,100