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	$	195,300		$	275,400		$	470,700		$	194,400		$	274,400		$	468,800
Employee wages		104,400			205,800			310,200			106,600			208,200			314,800
Dept. manager salary		43,800			52,100			95,900			44,000			54,100			98,100
Supplies used		34,200			92,000			126,200			32,600			91,900			124,500
DepreciationEquip.		62,000			127,000			189,000			60,600			126,500			187,100
Utilities		3,800			5,200			9,000			4,500			5,300			9,800
Building rent		5,400			9,000			14,400			6,100			8,600			14,700
Office department costs		67,750			67,750			135,500			73,550			73,550			147,100
Totals	$	516,650		$	834,250		$	1,350,900		$	522,350		$	842,550		$	1,364,900

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	79,000		$	102,000
Other office salaries		32,500			25,600
Other office costs		24,000			19,500
Totals	$	135,500		$	147,100

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