=+Budget Performance Report—Supervisor, Chip Fabrication For the Month Ended April 30, 2008 Costs Budget Actual Over Budget Under Budget Factory wages $ 21,560 $23,100 $1,540 Materials 60,900 60,480 $420 Power and light 3,360 3,990 630 Maintenance 5,880 6,440 560

$ 91,700 $94,010 $2,730 $420