The annual departmental budgets and actual costs for the two operating departments follow.

For Year Ended December $31$ Budgeted Actual

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Direct materials $ $195,500$ $ $277,200$ $ $194,800$ $ $274,000$

Direct labor $104,950206,000107,200207,000$

Department manager salaries $43,50051,90044,60053,100$

Supplies used $3,5009,0003,8008,700$

Utilities $5,0006,0003,6006,800$

Building rent $6,6009,3005,9009,000$

Office department costs $69,75069,75074,55074,550$

Totals $ $428,800$ $ $629,150$ $ $434,450$ $ $633,150$

The Office department$$s budgeted and actual costs follow.

For Year Ended December $31$ Budgeted Actual

Plant manager salary $ $86,000$ $ $89,000$

Other office salaries $36,50025,700$

Other office costs $17,00034,400$

Totals $ $139,500$ $ $149,100$