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	$	196,000		$	275,600		$	471,600		$	194,700		$	273,600		$	468,300
Employee wages		105,750			205,600			311,350			106,800			206,600			313,400
Dept. manager salary		44,100			52,000			96,100			44,100			53,100			97,200
Supplies used		33,200			90,800			124,000			31,700			91,900			123,600
DepreciationEquip.		61,500			126,000			187,500			61,800			126,500			188,300
Utilities		4,800			5,400			10,200			3,300			6,200			9,500
Building rent		6,000			9,300			15,300			5,600			9,300			14,900
Office department costs		69,750			69,750			139,500			77,550			77,550			155,100
Totals	$	521,100		$	834,450		$	1,355,550		$	525,550		$	844,750		$	1,370,300

The office departments annual budget and its actual costs follow.

	Budget			Actual
Plant manager salary	$	82,000		$	84,000
Other office salaries		40,500			25,900
Other office costs		17,000			45,200
Totals	$	139,500		$	155,100

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.