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	$	196,100		$	278,200		$	474,300		$	194,900		$	274,400		$	469,300
Employee wages		104,250			205,600			309,850			107,600			208,000			315,600
Dept. manager salary		43,600			52,400			96,000			44,300			53,100			97,400
Supplies used		34,400			91,200			125,600			32,900			91,000			123,900
DepreciationEquip.		61,500			127,000			188,500			62,400			127,000			189,400
Utilities		4,800			5,800			10,600			3,300			5,600			8,900
Building rent		5,100			10,000			15,100			5,400			9,300			14,700
Office department costs		67,750			67,750			135,500			82,550			82,550			165,100
Totals	$	517,500		$	837,950		$	1,355,450		$	533,350		$	850,950		$	1,384,300

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	80,000		$	84,000
Other office salaries		40,500			26,100
Other office costs		15,000			55,000
Totals	$	135,500		$	165,100

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.