Problem 9-1A (Algo) Responsibility accounting performance reports; controllable and budgeted costs LO P1
Ana Perez is the plant manager of Travel Frees 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 | Budget | Actual |
| Campers | Trailers | Campers | Trailers |
| Direct materials | $ 195,800 | $ 275,400 | $ 195,000 | $ 274,400 |
| Direct labor | 104,650 | 205,400 | 107,400 | 207,400 |
| Department manager salaries | 44,200 | 52,200 | 44,000 | 53,500 |
| Supplies used | 3,300 | 9,200 | 4,000 | 8,500 |
| Utilities | 5,000 | 6,200 | 4,200 | 5,000 |
| Building rent | 6,900 | 10,200 | 5,400 | 8,900 |
| Office department costs | 68,750 | 68,750 | 79,550 | 79,550 |
| Totals | $ 428,600 | $ 627,350 | $ 439,550 | $ 637,250 |
The Office departments budgeted and actual costs follow.
| For Year Ended December 31 | Budget | Actual |
| Plant manager salary | $ 81,000 | $ 86,000 |
| Other office salaries | 36,500 | 26,300 |
| Other office costs | 20,000 | 46,800 |
| Totals | $ 137,500 | $ 159,100 |
Required: Prepare responsibility accounting performance reports that list costs controlled by the following. 1. Manager of Camper department. 2. Manager of Trailer department. 3. Manager of Indiana plant.
Problem 9-1A (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 Department manager salaries Supplies used Utilities Building rent Office department costs Totals Budget Campers Trailers $ 195,800 $ 275,400 104,650 205,400 44,200 52,200 3,300 9,200 5,000 6,200 6,900 10,200 68,750 68,750 $ 428,600 $ 627,350 Actual Campers Trailers $ 195,000 $ 274,400 107,400 207,400 44,000 53,500 4,000 8,500 4,200 5,000 5,400 8,900 79,550 79,550 $ 439,550 $ 637,250 The Office department's budgeted and actual costs follow. For Year Ended December 31 Plant manager salary Other office salaries Other office costs Totals Budget $ 81,000 36,500 20,000 $ 137,500 Actual $ 86,000 26,300 46,800 $ 159,100 Required: Prepare responsibility accounting performance reports that list costs controlled by the following. 1. Manager of Camper department. 2. Manager of Trailer department. 3. Manager of Indiana plant. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 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 Camper department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, Camper Department For the Year Ended December 31 Controllable Costs Budgeted Actual Over (Under) Budget Totals $ 0 $ $ 0 Required 1 Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 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 Trailer department. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Manager, Trailer Department For Year Ended December 31 Over (Under) Controllable Costs Budgeted Actual Budget Totals $ 0 $ 0 $ Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 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 Indiana plant. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant For Year Ended December 31 Over (Under) Controllable Costs Budgeted Actual Budget Totals S $ 0 $
