Budget Performance Report for a Cost Center The Eastern District of Adelson Inc. is organized as a cost center. The budget for the Eastern District of Adelson Inc. for the month ended December 31 is as follows: Sales salaries $819,840 System administration salaries 448,152 Customer service salaries 152,600 Billing salaries 98,760 Maintenance 271,104 Depreciation of plant and equipment 92,232 Insurance and property taxes 41,280 Total $1,923,968 During December, the costs incurred in the Eastern District were as follows: Sales salaries $818,880 System administration salaries 447,720 Customer service salaries 183,120 Billing salaries 98,100 Maintenance 273,000 Depreciation of plant and equipment 92,232 Insurance and property taxes 41,400 Total $1,954,452