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 $ 34,300 18,300 10,100 $ 62,700 Actual $ 33,000 19, 100 12,315 $ 64,415 Over (Under) Budget $ (1,300) 800 2,215 $ 1,715 Complete the report for the Ohio factory by determining the missing items. (Enter under-budget amounts with a minus sign.) Actual Over (Under) Budget Plant Manager, Ohio Factory Controllable Costs Salaries, department managers Rent Insurance Clothing department Shoes department Totals Budgeted $ 21,900 $ 10,400 4,100 41,900 0 0 21,900 $ 10,400 4,680 40,895 $ 141,000 $ 142,290 $ 1,290