QS 22-4 (Algo) Responsibility accounting report P1 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 Over ( Under ) Controllable Costs Budgeted Actual Budget Direct materials $ 34, 000 $ 32, 700 $ (1, 300) Direct labor 18 , 000 18, 800 800 Supplies used 9 , 800 12, 000 2, 200 Totals $ 61, 800 $ 63, 500 $ 1, 700 Complete the report for the Ohio factory by determining the missing items. (Enter under-budget ces amounts with a minus sign.) Plant Manager, Ohio Factory Controllable Costs Budgeted Actual Over (Under) Budget Salaries, department managers $ 21,600 $ 21,600 $ 0 Rent 10, 100 10,100 0 Insurance 3,800 4,320 520 Clothing department 41,600 40,580 (1,020) Shoes department Totals $ 138,900 $ 140, 100 $ 1,200