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	$	195,400		$	276,000		$	471,400		$	194,300		$	274,400		$	468,700
Employee wages		106,050			206,200			312,250			107,400			206,400			313,800
Dept. manager salary		44,100			52,300			96,400			43,900			53,700			97,600
Supplies used		34,200			91,800			126,000			31,400			92,200			123,600
DepreciationEquip.		61,500			125,500			187,000			63,000			127,000			190,000
Utilities		3,400			5,800			9,200			4,500			6,500			11,000
Building rent		6,300			9,100			15,400			5,200			8,900			14,100
Office department costs		72,750			72,750			145,500			71,550			71,550			143,100
Totals	$	523,700		$	839,450		$	1,363,150		$	521,250		$	840,650		$	1,361,900

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	87,000		$	87,000
Other office salaries		34,500			26,000
Other office costs		24,000			30,100
Totals	$	145,500		$	143,100

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.