Jose Ruiz manages a car dealer's service department. His department is organized as a cost center. Costs for a recent quarter are shown below. List the costs that would appear on a responsibility accounting report for the service department.
Cost of parts ................................. $22,400
Mechanics' wages ........................... 14,300
Manager's salary ............................ 8,000
Building depreciation (allocated) ......... 4,500
Shop supplies ................................. $1,200
Utilities (allocated) .......................... 800
Administrative costs (allocated) ............ 2,200