Make a budget performance report for the supervisor of Department 6 of Cardinal Company for the month of March and report if there are ANY significant variances (5% or greater) of the budgeted amounts that should be examined by the supervisor.

The budget for Department 6 of Cardinal Company for the current month ending March 31 is as follows: Materials $203,000 Factory wages 265,000 Supervisory salaries 67,300 Depreciation of plant and equipment 35,000 Power and light 22,500 Insurance and property 133.35 15,500 Maintenance 9,?00 During March, the costs incurred inDepartrnent 6 of Cardinal Company were materials, $204,000; factory wages, $285,000; supervisory salaries, $63,600; depreciation ofplant and equipment, $35,000; power and light, $21,360; insurance and property taxes, $14,400; maintenance, $9,456