valotic tech inc. sells electronics over the internet. the consumer products division is organized as a cost center. the budget for the consumer products division for the month ended january 31, 2016, is as follows (in thousands):

customer service salaries $546,840

insurance and property taxes 114,660

distribution salaries 872,340

marketing salaries 1,028,370

engineering salaries 836,850

warehouse wages 586,110

equipment depreciation 183,792

total $4,168,962

During January, the costs incurred in the consumer products division were as follows:

customer service salaries $602,350

insurance and property taxes 110,240

distribution salaries 861,200

marketing salaries 1,085,230

engineering salaries 820,008

warehouse wages 562,632

equipment depreciation 183,610

total 4,225,270

1. Prepare a budget performance report for the director of the consumer products division for the month of January

2. For which costs might the director be expected to request supplemental reports?