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 Actual Campers Trailers Combined Campers Trailers Combined $ 195,900 $ 277,000 $ 472,900 $ 194,300 $ 274,000 $ 468,300 104,400 205,400 309,800 107,000 206,800 313,800 43,700 52,300 96,000 44,600 53,700 98,300 33,800 91,400 125,200 31,700 91,600 123,300 60,500 126,500 187,000 63,000 126,500 189,500 3,800 5,800 9,600 4,200 6,500 10,700 6,600 9,600 16,200 5,500 8,900 14,400 67,750 67,750 135,500 79,550 79,550 159,100 $ 516,450 $ 835,750 $ 1,352,200 $ 529,850 $ 847,550 $ 1,377,400 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 36,500 25,200 21,000 38,900 $ 135,500 $ 159,100 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. Reg 1A Reg 1B Reg 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 Camper department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0 Reg 1A Req 1B