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 $ 196,000 $ 277,800 $ 473,800 $ 195,100 $ 273,400 $ 468,500 Employee wages 104,350 206,400 310,750 107,200 206,400 313,600 Dept. manager salary 43,500 53,000 96,500 44,200 53,600 97,800 Supplies used 33,800 91,000 124,800 32,300 91,300 123,600 DepreciationEquip. 61,000 126,000 187,000 62,400 126,000 188,400 Utilities 4,000 5,600 9,600 3,000 6,200 9,200 Building rent 6,000 9,100 15,100 5,600 8,700 14,300 Office department costs 72,750 72,750 145,500 66,550 66,550 133,100 Totals $ 521,400 $ 841,650 $ 1,363,050 $ 516,350 $ 832,150 $ 1,348,500 The office departments annual budget and its actual costs follow. Budget Actual Plant manager salary $ 80,000 $ 91,000 Other office salaries 36,500 26,100 Other office costs 29,000 16,000 Totals $ 145,500 $ 133,100 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.