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	Budgeted	Actual
Campers	Trailers	Campers	Trailers
Direct materials	$ 195,400	$ 275,200	$ 194,300	$ 274,000
Direct labor	106,000	205,400	107,200	206,400
Department manager salaries	44,000	53,100	44,600	53,700
Supplies used	3,400	9,200	3,700	8,500
Utilities	4,600	6,000	4,500	6,200
Building rent	6,300	10,000	5,900	8,900
Office department costs	68,750	68,750	68,550	68,550
Totals	$ 428,450	$ 627,650	$ 428,750	$ 626,250

The Office departments budgeted and actual costs follow.

For Year Ended December 31	Budgeted	Actual
Plant manager salary	$ 88,000	$ 95,000
Other office salaries	42,500	25,900
Other office costs	7,000	16,200
Totals	$ 137,500	$ 137,100

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.