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 is as follows:

1

Customer service salaries

$546,840.00

2

Insurance and property taxes

114,660.00

3

Distribution salaries

872,340.00

4

Marketing salaries

1,028,370.00

5

Engineer salaries

836,850.00

6

Warehouse wages

586,110.00

7

Equipment depreciation

183,792.00

8

Total

$4,168,962.00

During January, the costs incurred in the Consumer Products Division were as follows:

1

Customer service salaries

$602,350.00

2

Insurance and property taxes

110,240.00

3

Distribution salaries

861,200.00

4

Marketing salaries

1,085,230.00

5

Engineer salaries

820,008.00

6

Warehouse wages

562,632.00

7

Equipment depreciation

183,610.00

8

Total

$4,225,270.00

Required:

1. Prepare a budget performance report for the director of the Consumer Products Division for the month of January. Enter all amounts as positive numbers. 2. For which costs might the director be expected to request supplemental reports?