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. Cost of parts Check my work $22,700 Mechanics wages 14,600 Manager's salary 8,300 Building depreciation (allocated) 4,800 Shop supplies 1,500 Utilities (allocated) 1,100 Administrative costs (allocated) 2,500 Calculate the total costs that would appear on a responsibility accounting report for the service department. Total controllable costs