THE PICTURE IS PART OF THE QUESTION. PLEASE READ THE INFORMATION VERY CAREFULLY AND MAKE THE ANSWERS CLEAR.

Billie Whitehorse, the plant manager of Travel Frees Indiana plant, is responsible for all of that plants 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 companys 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									Actual
	Campers				Trailers		Combined			Campers				Trailers		Combined
Raw materials	$	195,000		$	275,000		$	470,000		$	194,200		$	273,200		$	467,400
Employee wages		104,000			205,000			309,000			106,600			206,400			313,000
Dept. manager salary		43,000			52,000			95,000			44,000			53,500			97,500
Supplies used		33,000			90,000			123,000			31,700			91,600			123,300
DepreciationEquip.		60,000			125,000			185,000			60,000			125,000			185,000
Utilities		3,600			5,400			9,000			3,300			5,000			8,300
Building rent		5,700			9,300			15,000			5,300			8,700			14,000
Office department costs		68,750			68,750			137,500			67,550			67,550			135,100
Totals	$	513,050		$	830,450		$	1,343,500		$	512,650		$	830,950		$	1,343,600

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	80,000		$	82,000
Other office salaries		32,500			30,100
Other office costs		25,000			23,000
Totals	$	137,500		$	135,100

1 Required: 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 Responsibility Accounting Performance Report Dept. Manager, Camper Department For the Year Budgeted Actual Over (Undery Amount Amount Control Costs 0 Total $ 03 0$ b. Manager of the trailer department. Responsibility Accounting Performance Report Dept. Manager, Trailer Department For the Year Budgeted Actu Over (Under Amount Amount Budget Control Costs $ 0 0 0 0 0 Total 0 2. Manager of the Indiana plant. Responsibility Accounting Performance Report Plant Manager, Indiana Plant For the Year Budgeted Actual Over (Under Amount Amount Budget Control Costs $ 0 o o 0 O O 0 Total $ os 0