=+SA 22-2 Evaluating budgeting systems A bank manager of First Union Bank Inc. uses the managerial accounting system to track the costs of operating the various departments within the bank. The departments include Cash Management, Trust, Commercial Loans, Mortgage Loans, Operations, Credit Card, and Branch Services. The budget and actual results for the Operations Department are as follows:

Resources Budget Actual Salaries $200,000 $200,000 Benefits 30,000 30,000 Supplies 45,000 42,000 Travel 20,000 30,000 Training 25,000 35,000 Overtime 25,000 20,000 ________ ________ Total $345,000 $357,000 ________ ________ ________ ________ Excess of actual over budget $ 12,000