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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

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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.) Over (Under) Budget Controllable costs Budgeted Actual Direct materials $ 52,900 $ (1,220) Direct labor 24,120 26,100 Utilities 19,300 (200) Totals $ 96,320 $ 96,900 $ 600

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