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' salarles, utilities, building rent, office salarles 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 was Dept, manager salary Svpplies used Depreciation Equip Utilities Building it office department costs Totals Budget Actual Co Trailers Combined Camere Tallers $ 195,00 $ 225,00 471,700 5 1,900 $274,000 460,900 104.950 205,200 110,150 107.000 200.000 315,800 43,600 53,000 96.600 51,400 97,400 34,200 91,600 125,00 31,400 94.600 123.0 62,000 126.000 18,000 63.000 126,500 4,600 109,500 5,800 10,400 1,500 5.100 9.500 10,100 16,400 5.500 14,100 6250 80,50 $ 520,30 3,250 $1,556,550 $ 531.650 67,950 $ 1,379,600 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' salarles, utilities, building rent, office salarles 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 was Dept, manager salary Svpplies used Depreciation Equip Utilities Building it office department costs Totals Budget Actual Co Trailers Combined Camere Tallers $ 195,00 $ 225,00 471,700 5 1,900 $274,000 460,900 104.950 205,200 110,150 107.000 200.000 315,800 43,600 53,000 96.600 51,400 97,400 34,200 91,600 125,00 31,400 94.600 123.0 62,000 126.000 18,000 63.000 126,500 4,600 109,500 5,800 10,400 1,500 5.100 9.500 10,100 16,400 5.500 14,100 6250 80,50 $ 520,30 3,250 $1,556,550 $ 531.650 67,950 $ 1,379,600