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 costs controlled by the two operating department managers. The annual departmental budgets and actual costs for the two operating departments follow Budget Actual Campers Trailers Combined Campers Trailers Combined $195,200 $277,200 472,400 $194,600 $273,000$467,600 314,800 Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Building rent Office department costs Totals 104,900 206,000 52,400 310,900 107,000 207,800 98,200 123,000 186,600 10,400 13,700 66,550 133,100 $520,250 $841,150 $1,361,400 $514,550 $832,850 $1,347,400 43,900 96,300 125,400 188,000 10,600 14,300 143,500 44,700 31,700 53,500 91,600 61,000 127,000 6,000 9,200 711750 71,750 33,800 4,600 5,100 60,600 126,000 6,200 8,500 5,200 66,550 The office department's annual budget and its actual costs follow Plant manager salary Other office salaries Other office costs Totals Budget Actual $ 87,000 89,000 38,500 25,300 18,800 $143,500 $133,100 18,000 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. Req 1A Req 1B Req 1C 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 aw materials Employee wages upplies used epreciation-Equipment Totals 0 Req 1A Req 1B Req 1C 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 trailer department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Dept. Manager, Trailer Department For the Year Budgeted Actual Over (Under) Amount Amount Budget Controllable Costs Raw materials Employee wages Supplies used Depreciation Equipment Totals 0 Req 1A Req 1B Req 1C 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 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 Department manager salaries Utilities Building rent Other office salaries Other office costs Camper department Trailer department Totals 0