Return to question 1 Problem 22-1A Responsibility accounting performance reports; controllable and budgeted costs LO P1 20 points 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. 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 $ 195,200 $ 277,200 $ 472,400 $ 195,200 $274,200 $ 469,400 105,050 206,200 311,250 107,800 207, 400 315,200 43,800 53,000 96, BOD 44,300 53,400 97,700 34,600 90,800 125,400 32,000 92,200 124,200 61,000 125,500 186,500 62,400 126,000 188, 400 5,200 5,200 10,400 3,900 4,700 8,600 6,600 10,100 16,700 6,000 8,500 14,500 67,750 67,750 135,50D 78,550 78,550 157, 100 $ 519,200 $ 835,750 $1,354,950 $530,150 $844,950 $1,375, 100 The office department's annual budget and its actual costs follow. Plant manager salary Other office salaries Other office costs Budget Actual $ 81,000 $ 91,000 32,500 25,500 22,000 40,600 $135,500 $157,100 Totals 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. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Reg 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 over or under the budgeted amount for manager of the camper department. (Under budget amounts should be indicated by a minus sign.) Actual Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Over Budgeted Amount Amount (Under) Budget Controllable Costs Raw materials $ 195,200 $ 195,200 Employee wages 105,050107,800 (2,750) X Supplies used 34,600 32,000 2,600 X Depreciation Equipment 61,000 62,400 (1,400) 0 Totals $ 395,850 $ (1,550) 397,400 Req 1A Req 1B > Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Req 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 Amount (Under) Amount Budget Controllable Costs Raw materials $ 3,000 X Employee wages Supplies used DepreciationEquipment $ 277,200 274,200 206.200207,400 90,800 92,200 125,500 126,000 (1,200) X (1,400) (500) Totals $ 699,700 699,800 (100) Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. 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 Amount Actual Amount Over (Under) Budget $ 96,800 $ 97,700$ (900) Controllable Costs Department manager salaries Utilities Building rent Other office salaries Other office costs Camper department Trailer department 10,400 16,700 32,500 22,000 395,850 699,700 8,600 14,500 25,500 40,600 397,400 699,800 1,800 2,200 X 7,000 (18,600) (1,550) (100) Totals 1,273,950 1,284,100 $ (10,150)