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		$	275,600		$	471,700		$	194,300		$	273,600		$	467,900
Employee wages		104,150			205,800			309,950			107,400			207,400			314,800
Dept. manager salary		43,800			52,500			96,300			44,300			53,400			97,700
Supplies used		33,800			91,400			125,200			33,200			92,200			125,400
DepreciationEquip.		60,500			126,500			187,000			60,600			126,500			187,100
Utilities		3,600			6,000			9,600			4,500			4,700			9,200
Building rent		6,000			9,400			15,400			6,200			9,200			15,400
Office department costs		69,750			69,750			139,500			70,550			70,550			141,100
Totals	$	517,700		$	836,950		$	1,354,650		$	521,050		$	837,550		$	1,358,600

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	84,000		$	89,000
Other office salaries		36,500			26,000
Other office costs		19,000			26,100
Totals	$	139,500		$	141,100

a. Manager of the camper department Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals b. Manager of the trailer department. Responsibility Accounting Performance Report Dept. Manager, Trailer Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs c. Manager of the Indiana plant. Responsibility Accounting Performance Report Plant Manager, Indiana Plant For the Year Budgeted Actual Over (Under) Amount AmountBudget Controllable Costs Totals