Problem 24-1A (Algo) Responsibility accounting performance reports; controllable and budgeted costs LO P1 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 Direct materials Direct labor Supplies used Department manager salaries Utilities Building rent office department casts Totals Budgeted Actual Campers $196,100 Trailers $275,000 Campers $194,500 Trailers $273,400 104,500 206,200 107,000 207,000 43,300 52,100 44,500 $4,000 3,100 9,300 3,600 8.800 5,400 6,200 4.600 6,500 6,900 9,600 5,400 8,800 67,750 67-750 73,550 73-550 $427,050 $ 626,750 $433,350 5632,050 The Office department's budgeted and actual costs follow,