A bank manager of City Savings Bank, Inc. uses the managerial accounting system to track the costs of operating the various departments within the bank.  The departments include Cash Management, Trusts, Commerical Loans, Mortgage Loans, Operations, Credit Card, and Branch Services.  The static budet 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
Excesses of actual over budget		$12,000

In a 1 page word document, answer the following questions:

What information is provided by the budget?  Specifically, what questions can the bank manager ask of the Operations Department Manager?

What information does the static budget fail to provide?  Specifically, could the budget information be presented differently to provide even more insight for the bank manager?