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 controls 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 costs controlled by the two operating department managers. The annual departmental budgets and actual costs for the two operating departments follow. Actual Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Building rent Office department costs Totals Budget Campers Trailers Combined Campers Trailers Combined $ 195,080 $ 275,000 $ 470,000 $ 194,200 $ 273,200 $ $ $ 467,489 104,000 205,888 309,880 106,680 206,400 313,080 43,000 52,000 95,000 44,000 53,500 97,500 33,000 90,000 123,000 31,789 91,600 123,300 60,000 125,880 185,000 60,000 125,800 185,000 3,600 5,400 9,000 3,380 5,000 8,300 5,709 9,300 15,000 5,389 8,700 14,000 68,750 68,750 137,500 67,550 67,550 135,180 $ 513,650 $830,450 $1,343,500 $ 512,650 $830,950 $ 1,343,690 The office department's annual budget and its actual costs follow. Plant manager salary Other office salaries Other office costs Totals Budget Actual $ 80,000 $82,000 32,500 30, 100 25,000 23,000 $ 137,500 $ 135, 100 Required: 1. Prepare responsibility accounting performance reports that list costs controlled by the following. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount a. Manager of the camper department. b. Manager of the trailer department. c. Manager of the Indiana plant. Complete this question by entering your answers in the tabs below. Reg 1A Req 1B Req 10 Prepare responsibility accounting performance reports that list costs controlled by the following. 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 the camper department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation-Equipment Totals $ 0 $ 0 0 $ 0 Reg 1A Req 1B > the trailer department. (Under budget amounts should be indicated by Responsibility Accounting Performance Report Dept. Manager, Trailer Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0 the Indiana plant. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Totals $ 0 $ 0 $ 0