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 Controllable Costs	Budgeted	Actual	Over (Under) Budget
Direct materials	$ 33,600	$ 32,300	$ (1,300)
Direct labor	17,600	18,400	800
Supplies used	9,400	11,580	2,180
Totals	$ 60,600	$ 62,280	$ 1,680

Complete the report for the Ohio factory by determining the missing items. (Enter under-budget amounts with a minus sign.)