Each performance report includes only those costs that a particular operating department manager can control: direct materials, direct labor, supplies used, and utilities. The plant manager is responsible for the department managers' salaries, 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. For Year Ended December 31 Direct materials Direct labor Department manager salaries Supplies used Utilities Building rent office department costs Totals Budget Actual Trailers $194,600 Trailers $196,100 $277,000 $273,800 105,200 206,400 107,600 206,400 43,200 52,000 43,900 53,100 3,300 9,200 3,700 8,500 3,600 5,200 4,200 5,300 6,300 9,300 5,600 9,200 70,750 70,750 71,550 71,550 $428,450 $629,850 5431,150 $627,850 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Required: Budget $ 85,000 34,500 Actual $ 102,000 26,100 22,000 $141,500 15,000 $143,100 Prepare responsibility accounting performance reports that list costs controlled by the following: 1. Manager of Camper department. 2. Manager of Trailer department. 3. Manager of Indiana plant Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Camper department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget