1 A partial responsibility accounting report for a cost center follows. Complete the report by determining the missing items. (Enter under-budget amounts with a minus sign.) 1.5 Controllable costs Budgeted Actual Over (Under) Budget points Direct materials $ 54,400 $ (1,520) Direct labor 24,120 27,600 eBook Utilities Totals 20,800 (200) $ 99,320 $ 101,400 $ 600 Print