QS 22-3 (Algo) Responsibility accounting report-cost center P1 A partial responsibility accounting report for a cost center follows. Complete the report by determining the missing items. (Enter under-budget amounts with a minus sign.) Over (Under) Budget Controllable costs Budgeted Actual Direct materials $ 54,700 $ (1,580) Direct labor 24,120 27,900 Utilities Totals 21,100 (200) $ 99,920 S 102,300 $ 600 Check