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. Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Building rent office department costs Totals Budget Campers Trailers Combined Actual Canpers Trailers Combined $195,600 $276,600 $472,200 $194, 800 $274,400 $ 469,200 91, 800 126, 500 105,800 44,100 33, 200 206, 200 312,000 107,400 206,400 313,800 52,100 96, 200 44,500 54,000 98,500 125,000 31,100 92,500 123,600 60,500 187,000 60,600 125, 500 186,100 4,400 5,400 5,200 10,100 9,600 15,500 4,500 6,800 11,300 5,300 8,600 13,900 68,750 68,750 137,500 69,550 69,550 139,100 $517, 750 $837, 250 $1,355,000 $517,750 $837,750 $1,355, 500 The office department's annual budget and its actual costs follow. Plant manager salary other office salaries other office costs Totals Budget Actual $ 78,000 $ 95,000 34, 500 25,000 25,900 18, 200 $137,500 $139, 100