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		$	276,800		$	472,900		$	194,300		$	274,400		$	468,700
Employee wages		105,700			205,800			311,500			107,200			207,400			314,600
Dept. manager salary		44,000			52,700			96,700			44,800			53,900			98,700
Supplies used		34,200			91,000			125,200			32,600			91,900			124,500
DepreciationEquip.		61,500			126,000			187,500			60,600			126,500			187,100
Utilities		4,600			6,200			10,800			4,500			5,600			10,100
Building rent		6,900			10,000			16,900			6,100			9,300			15,400
Office department costs		69,750			69,750			139,500			68,550			68,550			137,100
Totals	$	522,750		$	838,250		$	1,361,000		$	518,650		$	837,550		$	1,356,200

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	84,000		$	85,000
Other office salaries		40,500			25,300
Other office costs		15,000			26,800
Totals	$	139,500		$	137,100

Required: 1. Prepare responsibility accounting performance reports that list costs controlled by the following. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount. a. Manager of the camper department. b. Manager of the trailer department. c. Manager of the Indiana plant.

Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals Responsibility Accounting Performance Report Dept. Manager, Trailer Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals Responsibility Accounting Performance Report Plant Manager, Indiana Plant For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals