The Eastern District of Adelson Inc. is organized as a cost center. The budget for the Eastern District of Adelson Inc. for the month ended December 31, 2016, is as follows:

1	Sales salaries	$819,840.00
2	System administration salaries	448,152.00
3	Customer service salaries	152,600.00
4	Billing salaries	98,760.00
5	Maintenance	271,104.00
6	Depreciation of plant and equipment	92,232.00
7	Insurance and property taxes	41,280.00
8	Total	$1,923,968.00

During December, the costs incurred in the Eastern District were as follows:

1	Sales salaries	$818,880.00
2	System administration salaries	447,720.00
3	Customer service salaries	183,120.00
4	Billing salaries	98,100.00
5	Maintenance	273,000.00
6	Depreciation of plant and equipment	92,232.00
7	Insurance and property taxes	41,400.00
8	Total	$1,954,452.00

1. Prepare a budget performance report for the manager of the Eastern District of Adelson for the month of December. Enter all amounts as positive numbers.

ADELSON INC.

Budget Performance ReportSupervisor, Eastern District

For the Month Ended December 31, 2016

1		Budget	Actual	Over Budget	Under Budget
2	Sales salaries
3	System administration salaries
4	Customer service salaries
5	Billing salaries
6	Maintenance
7	Depreciation of plant and equipment
8	Insurance and property taxes
9	Total