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. Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Building rent office department costs Totals Budget Actual Campers Trailers Combined Campers Trailers Combined $ 195,600 $ 278,000 $ 473,600 $ 194,400 $ 273,600 $ 468,000 105,800 205.400 3 11,200 106.800 206.600 313.400 44,100 52,800 96,900 44,700 53,800 98.500 34,200 90.600 124,800 32,300 91,600 123,900 62.000 126.000 188.000 61,800 127.000 188.800 4,800 5.000 9,800 3,600 6.500 10.100 6,600 9.900 16.500 5.700 8.700 14,400 69,750 69, 750 139,500 72,550 72,550 145,100 $ 522,850 $837,450 $1,360,300 $521,850 $840,350 $1,362,200 The office department's annual budget and its actual costs follow. Plant manager salary Other office salaries Other office costs Totals Budget Actual $ 84,000 $103,000 44.500 26.200 11,000 15,900 $139,500 $145, 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