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 Budget Actual Campers Trailers Combined Campers Raw materials Employee wages Dept. manager salary Supplies used Depreciation Equip Utilities Building rent Office department costs72,750 Trailers Combined $195,100 $277,800 $ 472,900 $194,500 $274,600 $ 469,100 313,600 97,700 124,800 188,300 10,400 13,700 145,100 105,550 206,400 52,800 92,400 125,500 6,000 10,200 72,750 44,000 33,400 62,000 5,200 6,900 311,950 96,800 125,800 187,500 11,200 17,100 145,500 106,600 207,000 53,700 92,200 1,800 126,500 5,900 8,500 72,550 44,000 32,600 4,500 5,200 72,550 Totals $524,900 $843,850 $ 1,368,750 $521,750 $840,950 $1,362,700 The office department's annual budget and its actual costs follow Budget Actual $ 81,000 $ 92,000 Plant manager salary Other office salaries Other office costs 30,500 34,000 26,000 27,100 Totals $145,500 $145,100