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 $ 195,200 $277,000 $ Actual Combined Campers Trailers Combined 472,200 $194,100 $274,400 $ 468,500 105,850. 205,800 311,650 107,200 207,400 314,600 44,100 52,100 96,200 43,800 53,100 96,900 33,400 90,800 124,200 32,600 91,300 123,900 61,500 127,000 188,500 63,600 126,500 190,100 4,000 5,400 9,400 4,800 5,600 10,400 6,300 9,800 16,100 6,100 8,900 15,000 78,750 70,750 141,500 69,550 69,550 139,100 $ 521,100 $ 838,650 $1,359,750 $ 521,750 $ 836,750 $1,358,500, The office department's annual budget and its actual costs follow. Plant manager salary Other office salaries Other office costs Totals Budget Actual $ 87,000 $ 86,000 36,500 25,200 18,000 27,900 $141,580 $139,100 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