Jose Ruiz manages a construction firm's equipment repair department. His department is a cost center. Costs for a recent period follow. Jose cannot control his salary, rent, or insurance. Compute total controllable costs that would appear on a responsibility accounting report for the repair department.

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Cost of parts used.. Mechanics' wages Department manager's salary.. $22,400 14,300 8,000 Shop supplies used Rent... Insurance $1,200 800 2,200