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The plant manager of the Ohio factory is responsible for two cost centers: Clothing and Shoes. Responsibility accounting reports for the Ohio factory (incomplete) and for the Shoes department (complete) follow. Manager, Shoes Department Controllable costs Direct materials Direct labor Supplies used Totals Budgeted $ 32,400 16,400 8,200 $ 57,000 Actual $ 31, 100 17,200 10, 320 $ 58,620 Over (Under) Budget $ (1,300) 800 2,120 $ 1,620 Complete the report for the Ohio factory by determining the missing items. (Enter under-budget amounts with a minus sign.) Plant Manager, Ohio Factory Controllable Costs Budgeted Actual Over (Under) Budget Salaries, department managers 20.000 $ 20,000 5 Rent Oo Insurance 0 8,500 2,200 40,000 8,500 2,400 38,900 Clothing department Shoes department Totals 127,700 5 128.420 $ 720