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.

$\backslash$table$[[$Manager$,$ Shoes Department,,,Over $($Under$)],[$Controllable Costs,Budgeted,Actual,Budget$],[$Direct materials,$$33,400,$$$32,100,$$$(1,300)$