- Ana Perez Is The Plant Manager Of Travel Free S Indiana Plant The Comper And Trailer Operating Departments Manufacture 1 (37.38 KiB) Viewed 83 times
- Ana Perez Is The Plant Manager Of Travel Free S Indiana Plant The Comper And Trailer Operating Departments Manufacture 2 (34.37 KiB) Viewed 83 times
Ana Perez is the plant manager of Travel Free's Indiana plant. The Comper 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. Budget Actual For Year Ended December 31 Campers Trailers Campers Trailers Direct materials $ 196,000 $275,800 $ 194,400 $ 274,600 Direct labor 104,100 206,200 106,400 206,400 Department manager salaries 44,200 52,100 44,200 53,200 Supplies used 3,100 9,200 3,800 8,500 Utilities 5,000 5,200 3,600 5,600 Building rent 5,700 9,600 5,400 8,700 office department costs 67.750 67,250 73,550 73,550 Totals $ 425,850 $625,850 $ 431,350 $631,550 The Office department's budgeted and actual costs follow. For Year Ended December 31 Budget Actual Plant manager salary $ 82,800 $ 96,000 Other office salaries 44,500 25,200 Other office costs 9,000 25,980 Totals $ 135,500 $ 147,100
Required 1 Required 2 Required 3 Prepare responsibility accounting performance reports that list controllable costs. In each report, include the budgeted and actual costs and show the amount that each actual cost is over or under the budgeted amount for manager of Indiana plant. (Under budget amounts should be indicated by a minus sign.) Responsibility Accounting Performance Report Plant Manager, Indiana Plant For Year Ended December 31 Over (Under) Controllablo Costs Budgeted Actual Budget Department manager salaries $ 88,400 $ 105,300 $ 16,900 Building rent Other office salaries Other office costs Camper department Trailer department Totals > 15,300 14,100 44,500 25 200 9,000 25,900 (303,200) 304,600 491.2003 489,500 $ (146,000) $ 475,100 (1,200) (19,300) 16,900 1.400 (1,700) 14,700 @ @ $