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. For Year Ended December 31 Budgeted Actual Campers Trailers Campers Trailers Direct materials $ 196,000 $ 278,000 $ 194,700 $ 274,200 Direct labor 104,550 206,200 107,000 206,800 Department manager salaries 44,000 52,800 44,500 53,900 Supplies used 3,400 9,000 4,000 8,500 Utilities 4,400 5,400 3,600 6,200 Building rent 5,700 10,000 5,600 9,200 Office department costs 71,750 71,750 68,550 68,550 Totals $ 429,800 $ 633,150 $ 427,950 $ 627,350 The Office department's budgeted and actual costs follow. For Year Ended December 31 Budgeted Actual Plant manager salary $ 84,000 $ 89,000 Other office salaries 38,500 25,800 Other office costs 21,000 22,300 Totals $ 143,500 $ 137,100 Required: Prepare responsibility accounting performance reports that li