Garcia Company has two operating departments (Phone and Earbuds) and one service department (Office). Its departmental income statements follow. Indirect expenses and service department expenses consist of rent, utilities, and office department expenses. GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Earbuds Combined Sales $ 210,060 $ 125, 000 $ 335,000 Cost of goods sold 102, 906 77,500 180, 400 Gross profit 107, 100 47, 500 154, 600 Expenses Sales salaries 20, 006 7,700 27, 700 Supplies used 1, 106 1,906 Depreciation-Equipment 1, 700 300 2,006 Rent 7, 050 4, 020 11, 070 Utilities 2,900 1, 400 4, 300 Share of office department expenses 11, 500 4,006 15,500 Total expenses 44, 250 18, 220 62, 470 Income $ 62, 850 $ 29, 280 $ 92, 130 Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined Gross profit 0 0 0 Direct expenses Total direct expenses 0 0 0 Departmental contribution to overhead $ o $ o $ 0USA Airlines uses the following performance measures. Classify each performance measure into the most likely balanced scorecard perspective it relates to: customer, internal process, innovation and learning, or financial. Performance measure Perspective 1. Average ticket price ..... 2. Airplane miles per gallon of fuel 3. Sales growth 4. Employee satisfaction survey ratings 5. Percentage of ground crew trained 6. Customer satisfaction rating 7. Return on investment 8. Net income 9. Residual income 10. Employee diversity training sessions completed 11. Customer complaintsAna Perez is the plant manager ofTravel Free's lndiana plant. The Camper and Trailer operating departments manufacture products and have their own managers. The Office department, which Perez also manages, provides services equally to the two operating departments. 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. Budgeted Actual For Year Ended December 31 Campers Trailers Campers Trailers Direct materials $ 195,799 5 275,499 $ 194,299 $ 274,299 Direct labor 195,159 295,499 196,499 296,699 Department manager salaries 44,299 52,799 44,399 53,199 Supplies used 3,499 9,499 3,999 8,799 Utilitie5 3,499 5,999 3,999 5,999 Building rent 5,199 9,599 5,399 8,899 Office department costs 67,759 67,759 89,559 89,559 Totals 55 424,399 $ 525,259 $ 438,559 $ 535,959 The Ofce department's budgeted and actual costs follow. For Year Ended December 31 Budgeted Actual Plant manager salary $ 88,999 $ 83,999 Other office salaries 44J 599 25,699 Other office costs 3,999 52,599 Totals $ 135J 599 $ 161,199 Required: 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 Indiana plant. Note: Under budget amounts should be indicated by a minus sign. ( Required 2