Review the budget below. During the fourth quarter, actual expenses for telephone were ACTUAL EXPENSES COMPARED WITH BUDGET - HIM DEPARTMENT FISCAL YEAR 20xx 1st Qtr Actual 1st Qtr Budget 2nd Qtr Actual 2nd Qtr Budget 3rd Qtr Actual 3rd Qtr Budget 4th Qtr Actual 4th Qtr Budget Supplies 15,345 14,000 13,220 14,000 16,223 14,000 14,880 14,000 Microfilm 1,200 1,200 35,000 35,000 2,000 2,000 14,500 15,000 Cont Ed 3,040 2,500 1,500 2,500 900 2,500 2,000 2,500 Telephone 894 1,000 1,020 1,000 989 1,000 1,344 1,000 TOTAL 20,479 18,700 50,740 52,500 20,112 19,500 32,724 32,500 34.4% under budget 25.6% over budget 34.4% over budget 25.6% under budget