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 Campers Trailers Actual Campers Trailers Combined $195,600 $278,000 $ 473,600 $195,100 $273,000 $468, 100 311,600 106,600 207,000 Combined Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. 106,eee 285,600 43,800 34, 200 61,500 126,5ee 188,00e 4,800 6,300 69,750 313,600 98,400 123,000 126,000 189,000 9,800 9,300 14,500 145,100 52,200 96, e00 92,200 126,400 44,5ee 31,400 63,000 3,000 5,200 72,550 53,900 91,600 ces 5,600 9,200 69,750 10,400 15,500 139,500 $521,950 $839,050 $1,361,000 $521,350 $840,150 $1,361,500 Utilities Building rent Office departsent costs 6,800 72,550 Totals The office department's annual budget and its actual costs follow Actual Budget $79,000 $ 85,000 42,500 18,000 $139,500 $145,100 Plant manager salary Other office salaries Other office costs 25,400 34,700 Totals Plant manager salary $79,000 $ 85,000 25,400 34,700 $139,500 $145,100 Other office salaries Other office costs 42,500 18,000 Totals Required: 1. Prepare responsibility accounting performance reports that list costs controlled by the following. a. Manager of the Camper department b. Manager of the Trailer department c. Manager of the Indiana plant In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount Complete this question by entering your answers in the tabs below. Req 1A Req 18 Req 1C 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 armount 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 Over (Under) Budgeted Amount Actual Amount Budget Controllable Costs 0 0 S 0 Totals Required: 1. Prepare responsibility accounting performance reports that list costs controlled by the following. a. Manager of the Camper department b. Manager of the Trailer department. c. Manager of the Indiana plant In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount. Complete this question by entering your answers in the tabs below. Req 18 Req 1B Req 1A Req 1C 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 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 Amount Actual Over (Under) Budget Amount Controllable Costs Totals 0 0 Req 1A Req 1C> Required: 1. Prepare responsibility accounting performance reports that list costs controlled by the following. a. Manager of the Camper department b. Manager of the Trailer department c. Manager of the Indiana plant. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount Complete this question by entering your answers in the tabs below. Req 1C Req 1q Req 1A Req 1B 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 the Indiana plant. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant For the Year Over (Under) Budget Actual Amount Budgeted Amount Controllable Costs 0 0 Totals