Depends a bit on what you want to do and know. If you want to control for the effect of covariates on single subject data, then it's better to specify these in a 1st lvl design. If you want to know the effects of covariates in a group analysis, you would specify those in a 2nd lvl design. However, if there are large differences in RT between subjects, you may wonder, whether the mean RT says anything useful at all.