Eleanor Reed, the Manager of the Marinette Plant of the Wisconsin

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Eleanor Reed, the manager of the Marinette Plant of the Wisconsin Company is responsible for all of the plant's costs except her own salary. There are two operating departments within the plant, Departments A and
B. Each department has its own manager. There is also a maintenance department that provides services equally to the two operating departments. The following information is available.
Department managers are responsible for the wages and supplies in their department. They are not responsible for their own salary. Building rent, utilities, and maintenance are allocated to each department based on square footage.
Complete the responsibility accounting performance reports below that list costs controllable by the manager of Department A, the manager of Department B, and the manager of the Marinette plant.