mework Saved Problem 22-1A Responsibility accounting performance reports; controllable and budgeted costs LO P1 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 coste controlled by the two operating department managers. The annual departmental budgets and actual costs for the two operating departments follow Bulget Trailers Combined Actual Trailers Campers $ 195,900 275,600 1es,200 43.200 Campers Raw saterials Conbined 471,500 $14,300 23,200 $ 467,500 311,600 96,300 126,000 187,500 10,s00 16.900 ployee wages Dept. manager salary used Depreciation-Equip utilities Building rent office departsent costs 286,400 53,100 106,80 44,700 31,100 6e,600 314,200 98,100 34,600 92,200 127.000 91.900 60,500 s,400 126.000 5,400 3,600 5,700 8.900 5,300 8.700 6,900 67,750 10,000 67,75 14,400 135.500 82,550 82,550 Totals 165,200 $ 519,450 837,450 $1,356,90 $529,350 548,450 $1,377,800 The office department's annual budget and its actual costs follow Budget Actual S 81.000 S 94.000 26,200 44,300 135,500 5165,10 Plant anager salary other office selaries other office costs 44,500h 10.000 Totals acer