Q 24.25: During the second quarter, Wilson Woolen Mills changes the budget amount for direct materials to $109,000 and the budget amount for supervision to $6,500. It leaves all other budgets the same as in the first quarter, which is shown onscreen. If Wilson's actual second quarter costs are identical to the first quarter costs, are Wilson's total year-to-date actual costs over or under budget, and by how much? Budget Actual Variable costs Direct materials ($9) Direct labor ($23) Overhead ($31) Total variable costs 110,000$109,250 $72,400 $118,500 $298,000 $300,150 $70,000 $118,000 Fixed costs Depreciation Supervision Total fixed costs $9,000 $6,500 $15,500 $313,000 $315,650 $9,000 $6,000 $15,000 Total costs A Actual costs are $4,800 over budget B Actual costs are $5,800 over budget C Actual costs are $500 under budget D Actual costs are $2,150 over budget