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The plant manager of the Ohio factory is responsible for two cost centers: Clothing and...

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Accounting

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.
\table[[Manager, Shoes Department,,,Over (Under)],[Controllable Costs,Budgeted,Actual,Budget],[Direct materials,$32,400,$31,100,$(1,300)
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