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 Trailers Combined Raw materials $ 195,600 $ 277,200 $ 472,800 $ 194,400 $ 274,200 $ 468,600 Employee wages 105,850 205,600 311,450 107,600 207,400 315,000 Dept. manager salary 43,300 53,000 96,300 44,100 53,500 97,600 Supplies used 34,200 92,000 126,200 32,900 91,000 123,900 Depreciation?Equip. 61,500 126,000 187,500 61,200 126,000 187,200 Utilities 3,400 5,400 8,800 4,500 4,700 9,200 Building rent 5,700 10,100 15,800 5,500 8,900 14,400 Office department costs 69,750 69,750 139,500 75,550 75,550 151,100 Totals $ 519,300 $ 839,050 $ 1,358,350 $ 525,750 $ 841,250 $ 1,367,000

The office department's annual budget and its actual costs follow.

Budget Actual Plant manager salary $ 79,000 $ 102,000 Other office salaries 44,500 25,400 Other office costs 16,000 23,700 Totals $ 139,500 $ 151,100

Required:

1. Prepare responsibility accounting performance reports that list costs controlled by the following.

a. Manager of the Camper department.

b. Manager of the Trailer department.

c. Manager of the Indiana plant.

In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount.

Complete this question by entering your answers in the tabs below. 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 For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0