Billie Whitehorse, the plant manager of Travel Frees Indiana plant, is responsible for all of that plants 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 companys 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.

	Budget										Actual
	Campers			Trailers			Combined			Campers			Trailers			Combined
Raw materials	$	195,200		$	276,200		$	471,400		$	194,200		$	274,400		$	468,600
Employee wages		106,150			205,400			311,550			107,600			208,000			315,600
Dept. manager salary		43,700			52,000			95,700			44,100			53,000			97,100
Supplies used		34,200			92,400			126,600			31,700			91,300			123,000
DepreciationEquip.		61,500			126,000			187,500			61,800			126,000			187,800
Utilities		5,200			6,200			11,400			4,500			5,600			10,100
Building rent		6,600			9,100			15,700			6,100			8,500			14,600
Office department costs		72,750			72,750			145,500			68,550			68,550			137,100
Totals	$	525,300		$	840,050		$	1,365,350		$	518,550		$	835,350		$	1,353,900

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	84,000		$	101,000
Other office salaries		42,500			25,800
Other office costs		19,000			10,300
Totals	$	145,500		$	137,100

Required: 1. Prepare responsibility accounting performance reports that list costs controlled by the following. a. Manager of the Camper department. b. Manager of the Trailer department. c. Manager of the Indiana plant. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount.

Req 1A Req 1B Req 1C 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 the Camper department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0 Req 1A Req 1B > Req 1A Req 1B Reg 1c 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 the Trailer department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Trailer Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 0 0 Req 1A Req 1C > Req 1A Req 1B Req 1c 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 the Indiana plant. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0 Reg 1R Reg 16