Exercise #12: Decentralized Operations For the month of May in 2015, the Mixing Department of the South Plant incurred the following costs: factory wages, $27,500, materials, $10,600, utilities, $4,100, depreciation, $1,200, and supervisor salaries, $9,750. Prepare the supervisor's responsibility accounting report if the department had the budgeted amounts shown below. Factory wages Materials Utilities Depreciation Supervisor salaries 2,500 hours at $10.00 per hour 6,000 units at $1/50 per unit $4,150 $1,200 $9,500 Budget Performance Report Supervisor, Mixing Department-South Plant For the Month Ended May 31, 2015 Budget Actual Over BudgetUnder Budget