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 471,200 $ 194,600 $. 274,000 $. 468,600 313,200 97,700 125,100 189, 500 8,600 13,900 141,100 520,550 $. 837,150 $. 1,357,700 000690012,00000 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip Utilities Building rent Office department costs Totals 275,800 105, 250 206,400 $. 195,400 96,800 124,400 187,000 10,400 16,700 141,500 $ 521,300 $. 838,350 1,359,650 311,650 106,600 206,600 53,600 91,900 63,000 126, 500 5,300 8,700 70,550 43,900 33,400 44,100 33,200 91,000 61,000 126,000 5,400 10,100 70,750 5,000 6,600 70,750 3,300 5,200 70,550 12 The office department's annual budget and its actual costs follow Plant manager salary Other office salaries Other office costs Totals Budget Actual 84,000?98,000 25,500 17,600 $141,500 141,100 42,500 15,000 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 ech 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