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. Campers Budget Trailers Actual Raw materials $195,100 $277,000 Employee wages 104,250 205,200 Dept. manager salary 43,700 52,000 Combined $ 472,100 309,450 95,700 Campers $194,700 107,600 Trailers $274,000 207,800 44,600 53,800 Combined $ 468,700 315,400 98,400 Supplies used 34,000 90,800 124,800 31,700 92,200 123,900 Depreciation-Equip. 62,000 126,500 188,500 61,800 127,000 188,800 Utilities 4,800 5,800 10,600 3,900 4,700 8,600 Building rent 5,400 9,500 14,900 5,100 8,800 13,900 Office department costs 71,750 71,750 143,500 71,550 71,550 143,100 Totals $521,000 $838,550 $ 1,359,550 $520,950 $839,850 $1,360,800 The office department's annual budget and its actual costs follow. Plant manager salary Budget $ 80,000 Actual 101,000 Other office salaries 38,500 25,500 Other office costs 25,000 16,600 143,500 143,100 Totals $ 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. Responsibility Accounting Performance Report Dept. Manager, Camper Department Controllable Costs Totals For the Year Budgeted Amount Actual Amount Over (Under) Budget b. Manager of the trailer department. Responsibility Accounting Performance Report Dept. Manager, Trailer Department Budgeted Amount For the Year Actual Amount Controllable Costs Over (Under) Budget c. Manager of the Indiana plant. Responsibility Accounting Performance Report Plant Manager, Indiana Plant Controllable Costs Totals For the Year Budgeted Amount Actual Amount Over (Under) Budget