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 fo Budget Actual Campers Trailers Combined Campers Trailers Combined Raw materials 195,600 277,400 473,000 194,700 $274,600 469,300 Employee wages 104,750 205.400 310.150 106.800 206.200 313.000 52,300 Dept. manager salary 43.400 95.700 44.500 53.900 98.400 Supplies used 33.400 91.200 124,600 31.400 91.600 123.000 126,500 188,300 Depreciation-Equip 62,000 188.500 61.800 126.500 Utilities 4.600 5.400 10.000 4.800 6.500 11.300 Building rent 6.600 9.100 15.700 6.000 8.800 14.800 135,500 66,550 133,100 Office department costs 67.750 67,750 66.550 Totals 518,100 835,050 1,353,150 $516,550 $834,650 1,351,200 The office department's annual budget and its actual costs follow. Budget Actual Plant manager salary 81,000 91,000 Other office salaries 42.500 26.400 Other office costs 12.000 15.700 Totals $135,500 $133,100