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 Budget Actual Campers Trailers Combined Campers Raw materials Employee wages Dept. manager salary Supplies used Depreciation- Equip Utilities Building rent Office department costs Trailers Combined $196,100 $277,000 S 473,100 $194,700 $273,600 $ 468,300 314,800 98,000 124,200 188,900 9,200 13,900 163,100 104,200 205,400 52,400 91,800 62,000 126,000 5,400 9,400 67,750 309,600 107,200 207,600 53,300 91,300 62,400 126,500 5,300 8,500 81,550 95,600 126,400 188,000 10,000 14,800 135,500 43,200 34,600 44,700 32,900 4,600 5,400 67,750 3,900 5,400 81,550 Totals $517,850 $835,150 S 1,353,000 $532,750 $ 847,650 $1,380,400