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 ook Actual rint Campers Trailers Combined Campers Trailers Raw materials Employee vages Dept. manager salary Supplies used Depreciation-Equip Utilities buiiding rent Office department costs Totals 195,600 $276,400$ 472,000 $195,000 274,200$ 469,200 104,750 205,600 310,350 107,800 207,200 315,000 7,900 33,200 91,000 124,200 32,300 91,900 124,200 43,70052,900 96,60044,000 53,900 61,000 125,500 16,500 60,600 126,000 186,60 4, 000 6,900 S,400 9,000 50 9,400 15,900 500 3,900 5,800 80,550 5,600 9,000 ,500 14,800 521,900 $838,550 $1,360,450 $529,950 848,350 $1,378,300 The office department's annual budget and its actual costs follow Budget Actual 82,000 $100,000 6,50026,100 Plant manager salary Other office salaries Other office costs Totals 145,500 $163,100