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		$	277,600		$	473,700		$	194,800		$	273,200		$	468,000
Employee wages		105,800			206,200			312,000			106,800			207,000			313,800
Dept. manager salary		43,300			52,800			96,100			44,400			53,700			98,100
Supplies used		33,600			91,600			125,200			31,400			92,200			123,600
DepreciationEquip.		60,500			126,500			187,000			62,400			127,000			189,400
Utilities		4,400			5,200			9,600			4,500			6,200			10,700
Building rent		5,100			9,500			14,600			5,200			8,700			13,900
Office department costs		72,750			72,750			145,500			68,550			68,550			137,100
Totals	$	521,550		$	842,150		$	1,363,700		$	518,050		$	836,550		$	1,354,600

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	80,000		$	89,000
Other office salaries		36,500			26,600
Other office costs		29,000			21,500
Totals	$	145,500		$	137,100

Req 1A Req 1B Req 1C Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of the Camper department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of the Trailer department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Trailer Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0 Req 1A Req 1B Req 1C Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of the Indiana plant. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant Budgeted Amount For the Year Actual Over (Under) Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0