I am not quite sure what to do.

Budget Performance Report for a Cost Center Sneed Industries Company sells vehicle parts to manufacturers of heavy construction equipment. The Crane Division is organized as a cost center. The budget for the Crane Division for the month ended August 31, 20Y6, is as follows (in thousands): Customer service salaries $ 250,000 Insurance and property taxes 50,000 Distribution salaries 475,000 Marketing salaries 300,000 Engineer salaries 740,000 Warehouse wages 280,000 Equipment depreciation 155,000 ) Total $2,250,000 During August, the costs incurred in the Crane Division were as follows: Customer service salaries $ 368,000 Insurance and property taxes 49,100 Distribution salaries 469,500 Marketing salaries 371,000 Engineer salaries 738,250 Warehouse wages 274,900 Equipment depreciation 155,000 ) Total $2,425,750 Required: 1. Prepare a budget performance report for the director of the Crane Division for the month of August. Enter amounts in thousands (same format as the data above). If an amount box does not require an entry, leave it blank. Sneed Industries Company Budget Performance Report-Director, Crane Division For the Month Ended August 31, 20Y6 Budget Actual Over Budget (Under) Budget Customer service salaries $ Insurance and property taxes Distribution salaries Marketing salaries Engineer salaries Warehouse wages Equipment depreciation Total 100 2. Given the data, all of the following could explain the over-budget areas except