The Customer Support Department at Marshall.com budgeted for the following costs in June, assuming 35 customer consultants responding to 10,700 customer calls:

Salaries of customer consultants		$149,800
Salaries of supervisors		29,100
Office space charge		4,930
Depreciation on equipment		6,570
Total		$190,400

The department is located in a wing of the companys new office building and has space to accommodate extra customer consultants. Each customer consultant works at a computer/telecommunications center. Depreciation on equipment relates to the equipment used by each customer consultant. During the month of June, the department handled 13,200 customer calls and incurred the following costs:

Salaries of customer consultants		$171,600
Salaries of supervisors		33,160
Office space charge		4,930
Depreciation on equipment		7,400
Total		$217,090

Assume that Salaries of customer consultants are variable costs, salaries of supervisors, office space expense, and depreciation are fixed costs. Prepare a performance report comparing actual costs with flexible budget costs applicable to handling 13,200 customer calls. (Enter unfavorable variances using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Please fill in the chart below and label each of the 4 rows with one of the following titles:

Titles to choose from (rows 1-4): Salaries of customer consultants OR Salaries of supervisors OR Office space charge OR Depreciation on equipment

Please fill this out using the information provided above

Title	13,200 Calls Flex Budget	13,200 calls Actual	Variance
1	$	$	$
2	$	$	$
3	$	$	$
4	$	$	$
5 TOTAL	$	$	$