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 Mechanics' wages Manager's salary Building depreciation (allocated) Shop supplies Utilities (allocated) Administrative costs (allocated) $23,400 15,300 9,000 5,500 2,200 1,800 3,200 Calculate the total costs that would appear on a responsibility accounting report for the service department. Total controllable costs