Dan White manages a construction firms equipment repair department. His department is a cost center and costs for a recent period follow. Dan cannot control his salary, rent, or insurance. Compute total controllable costs that would appear on a responsibility accounting report for the repair department.

Cost of parts used	$ 67,200	Shop supplies used	$ 3,600
Mechanics wages	42,900	Rent	2,400
Department managers salary	24,000	Insurance	6,600