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	$	195,600		$	275,600		$	471,200		$	195,000		$	273,200		$	468,200
Employee wages		105,450			206,000			311,450			107,800			206,200			314,000
Dept. manager salary		43,400			52,800			96,200			44,600			53,100			97,700
Supplies used		33,400			90,400			123,800			31,100			91,900			123,000
DepreciationEquip.		62,000			126,000			188,000			61,200			126,000			187,200
Utilities		3,800			6,000			9,800			3,900			5,300			9,200
Building rent		6,300			9,300			15,600			6,000			8,800			14,800
Office department costs		67,750			67,750			135,500			79,550			79,550			159,100
Totals	$	517,700		$	833,850		$	1,351,550		$	529,150		$	844,050		$	1,373,200

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	84,000		$	97,000
Other office salaries		36,500			25,600
Other office costs		15,000			36,500
Totals	$	135,500		$	159,100

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.