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Jose Ruiz manages a construction firm's equipment repair department. His department is a cost center Costs for a recent period Hollow. Jose cannot control his salary, rent or insurance. Cost of parts used Mechanics wages Department manager's salary Shop supplies used lent Insurance 5 3,252 5,184 3,250 1,370 952 Compute total controllable costs that would appear on a responsibility accounting report for the repair department Total controllable costs