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Jose Ruiz manages a car dealers service department. His department is organized as a cost center. Costs for a recent quarter are shown below. Cost

Jose Ruiz manages a car dealers service department. His department is organized as a cost center. Costs for a recent quarter are shown below.

Cost of parts $ 22,400
Mechanics wages 14,300
Managers salary 8,000
Building depreciation (allocated) 4,500
Shop supplies 1,200
Utilities (allocated) 800
Administrative costs (allocated) 2,200

Calculate the total costs that would appear on a responsibility accounting report for the service department.

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