Problem $24-1$A $($Algo$)$ Responsibility accounting performance reports; controllable and budgeted costs LO P$1$

Ana Perez is the plant manager of Travel Free$$s Indiana 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.

For Year Ended December $31$ Budgeted Actual

Campers Trailers Campers Trailers

Direct materials $ $196,000$ $ $277,400$ $ $194,300$ $ $273,600$

Direct labor $105,050205,400107,000207,800$

Department manager salaries $43,90052,90044,10053,200$

Supplies used $3,4009,4003,8008,700$

Utilities $3,8006,2004,2004,700$

Building rent $6,3009,7005,2009,100$

Office department costs $71,75071,75075,55075,550$

Totals $ $430,200$ $ $632,750$ $ $434,150$ $ $632,650$

The Office department$$s budgeted and actual costs follow.

For Year Ended December $31$ Budgeted Actual

Plant manager salary $ $85,000$ $ $88,000$

Other office salaries $36,50026,200$

Other office costs $22,00036,900$

Totals $ $143,500$ $ $151,100$

Required:

Prepare responsibility accounting performance reports that list costs controlled by the following.

Manager of Camper department.

Manager of Trailer department.

Manager of Indiana plant.