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.

The Office department’s budgeted and actual costs follow.

Required

Prepare responsibility accounting performance reports like those in Exhibit 24.2 that list costs controlled by the following.
1. Manager of Camper department.
2. Manager of Trailer department.
3. Manager of Indiana plant.

Exhibit 24.2

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Budgeted Actual For Year Ended December 31 Campers Trailers Campers Trailers Direct materials.. Direct labor.... Department manager salaries. Supplies used.. $195,000 $275,000 $194,200 $273,200 104,000 43,000 205,000 52,000 106,600 44,000 206,400 53,500 3,000 9,000 3,700 8,600 5,400 9,300 Utilities ... 3,600 3,300 5,000 Building rent... Office department costs.. Totals...... 5,700 5,300 8,700 67,550 67,550 $622,950 68,750 68,750 $423,050 $624,450 $424,650