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	$	195,700		$	275,800		$	471,500		$	194,700		$	273,200		$	467,900
Employee wages		105,950			205,200			311,150			107,000			207,400			314,400
Dept. manager salary		43,600			52,900			96,500			44,700			54,100			98,800
Supplies used		33,600			90,800			124,400			32,600			92,200			124,800
DepreciationEquip.		61,500			126,000			187,500			62,400			126,500			188,900
Utilities		4,600			5,600			10,200			3,600			6,800			10,400
Building rent		5,400			10,100			15,500			5,400			9,300			14,700
Office department costs		67,750			67,750			135,500			83,550			83,550			167,100
Totals	$	518,100		$	834,150		$	1,352,250		$	533,950		$	853,050		$	1,387,000

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	88,000		$	98,000
Other office salaries		40,500			26,400
Other office costs		7,000			42,700
Totals	$	135,500		$	167,100

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.

Responsibility Accounting Performance Report
Dept. Manager, Camper Department
	For the Year
	Budgeted Amount	Actual Amount	Over (Under) Budget
Controllable Costs
Raw materials
Employee wages
Supplies used
DepreciationEquipment
Totals	$0	$0	$0

• Responsibility Accounting Performance Report
  Dept. Manager, Trailer Department
  	For the Year
  	Budgeted Amount	Actual Amount	Over (Under) Budget
  Controllable Costs
  Raw materials
  Employee wages
  Supplies used
  DepreciationEquipment
  Totals	$0	$0	$0

• Responsibility Accounting Performance Report
  Plant Manager, Indiana Plant
  	For the Year
  	Budgeted Amount	Actual Amount	Over (Under) Budget
  Controllable Costs
  Department manager salaries
  Utilities
  Building rent
  Other office salaries
  Other office costs
  Camper department
  Trailer department
  Totals	$0	$0	$0