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.

$\backslash$table$[[$For Year Ended December $31,$Budgeted,Actual$],[$Campers$,$Trailers,Campers,Trailers$],[$Direct materials,$$,196,100,$$$,276,600,$$$,195,200,,274,400],[$Direct labor,,$104,800,,206,000,,107,600,,207,600],[$Department manager salaries,,$43,600,,52,600,,43,900,,53,900],[$Supplies used,,$3,300,,9,300,,4,000,,8,800],[$Utilities$,,4,400,,5,200,,4,800,,6,500],[$Building rent,,$5,700,,9,500,,5,100,,8,600],[$Office department costs,,$71,750,,71,750,,78,550,,78,550],[$Totals$,$$$,429,650,$$$,630,950,$$$,439,150,$$$,638,350]]$

The Office department's budgeted and actual costs follow.

$\backslash$table$[[$For Year Ended December $31,$Budgeted,Actual$],[$Plant manager salary,$$80,000,$$$88,000$