Budget performance report for a cost center GHT Tech Inc. sells electronics over the Internet. The Consumer Products Division is organized as a cost center. The budget for the Consumer Products Division for the month ended January 31 is as follows: Customer service salaries Insurance and property taxes Distribution salaries Marketing salaries Engineer salaries Warehouse wages Equipment depreciation $546,840 114,660 872,340 1,028,370 836,850 586,110 183,792 $4,168,962 Total During January, the costs incurred in the consumer Products Division were as follows: Customer service salaries Insurance and property taxes Distribution salaries Marketing salaries Engineer salaries Warehouse wages Equipment depreciation Total $602,350 110,240 861,200 1,085,230 820,008 562,632 183,610 $4,225,270 Required: 1. Prepare a budget performance report for the director of the Consumer Products Division for the month it blank January. If an amount box does not require an entry, leave GHT Tech Inc. Budget Performance Report-Director, Consumer Products Division For the Month Ended January 31 Actual Budget Over Budget Under Budget Customer service salaries Insurance and property taxes Distribution salaries Marketing salaries Engineer salaries Warehouse wages Equioment depreciation Total 2. For which costs might the director be expected to request supplemental reports? 1. Customer service salaries and marketing stories as they are significantly over budget. 2. Customer service salaries, warehouse wages and marketing salaries as they have significantly changed 3. Engineering salaries and warehouse wages as they are significantly under budget