=+P14-1 Budget performance report for a cost center The Southwest District of Pop Soft Drinks, Inc., is organized as a cost center. The budget for the Southwest District of Pop Soft Drinks, Inc., for the month ended May 31, 2008, is as follows:

Sales salaries $406,725 System support salaries 222,300 Customer relations salaries 75,975 Accounting salaries 48,975 Repair and service 134,625 Depreciation of plant and equipment 45,750 Insurance and property taxes 20,475 Total $954,825 Performance Evaluationfor Decentralized Operations 567 During May, the costs incurred in the Southwest District were as follows:

Sales salaries $406,200 System support salaries 222,075 Customer relations salaries 89,025 Accounting salaries 48,675 Repair and service 135,375 Depreciation of plant and equipment 45,750 Insurance and property taxes 20,550 Total $967,650 Instructions