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	$	195,200		$	277,000		$	472,200		$	194,100		$	274,400		$	468,500
Employee wages		105,000			206,000			311,000			106,600			206,200			312,800
Dept. manager salary		43,400			52,100			95,500			44,400			53,300			97,700
Supplies used		33,400			91,200			124,600			31,400			91,300			122,700
DepreciationEquip.		60,500			125,500			186,000			61,200			126,000			187,200
Utilities		3,600			5,400			9,000			3,900			5,900			9,800
Building rent		6,000			9,900			15,900			5,500			9,200			14,700
Office department costs		66,750			66,750			133,500			65,550			65,550			131,100
Totals	$	513,850		$	833,850		$	1,347,700		$	512,650		$	831,850		$	1,344,500

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	87,000		$	93,000
Other office salaries		32,500			25,100
Other office costs		14,000			13,000
Totals	$	133,500		$	131,100

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.

value: 4.00 points 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. Budget Actual Campers Trailers Combined Campers Trailers Combined Raw materials $195,200 $ 1,000 $ 472,200 $ 194,100 $274.400 $ 468.500 Employee wages ges 105,000 206,000 311,000 106,600 206,200 312,800 Dept. manager 43.400 52.100 95,500 44.400 53,300 97.700 salary Supplies used 33,400 91,200 124,600 31,400 91,300 122,700 Depreciation- 60.500 125,500 186.000 61,200 126,000 187,200 Equip. Utilities 3,600 5,400 9,000 3,900 5,900 9,800 Building rent 6,000 9 ,900 15,900 5,500 9,200 14,700 Office 66,750 66,750 0,150 133,500 65,550 65,550 department costs 131,100 Totals 5513,850 9833,850 91,347,700 $512,650 $831,850 $1,344,500 = = = The office department's annual budget and its actual costs follow. Budget Actual Plant manager $87,000 $93,000 salary Other office salaries 32,500 25,100 Other office costs 14,000 13,000 Totals $133,500 $131,100 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. Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over Amount Amount (Under) Budget Controllable Costs $ Olo Totals 0 $ 0 $ 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 Totals $ 0 $ $ 0 c. Manager of the Indiana plant. Responsibility Accounting Performance Report Plant Manager, Indiana Plant For the Year Over Budgeted Actual (Under) Amount Amount Budget Controllable Costs $ 0 $ 0 $