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' salarles, 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. Raw materials Employee wages Dept. manager salary Supplies used Depreciation-Equip. Utilities Building rent Office department costs Totals Budget Actual Campers Trailers Combined Campers Trailers Combined $ 195,600 $ 278,000 $ 473,600 $ 194,300 $ 273,800 $ 468, 100 194,300 205, 8ee 310, 180 107,800 207,8ee 315,600 43,300 52,eee 95,300 44,700 53,500 98, 200 33,600 91,200 124,800 33, 2ee 91,900 125, 100 60,500 126, eee 186, 5ee 63,600 126,00 189,600 4, see 5,400 1e, 2ee 3, see 5,600 8,600 6,900 9,600 16,500 5,200 8,600 13,800 71,750 71,750 143,5ee 82,550 82,550 165, 100 $ 520,750 $ 839,750 $ 1,360,500 $ 534,350 $ 849,750 $ 1,384,100 The office department's annual budget and its actual costs follow. Plant manager salary Other office salaries Other office costs Totals Budget Actual $ 80,00 $ 87,00 36,500 25, 4ee 27, see 52,700 $ 143,500 $ 165, 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. Reg 1A Reg 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 Totals S S S 0 Reg 1A Reg 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 Totals S 0 S 0 69 0 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 Totals s 0 $ 0 $