Quill Net.Com, Inc. sells books over the Internet. The International Division is organized as a cost center. The budget for the International Division for the month ended April 30, 2006, is as follows (in millions):
Software engineer salaries ......... $155
Customer service salaries ........ 85
Logistics salaries ............ 170
Marketing salaries ............ 240
Warehouse wages ............ 105
Equipment depreciation ......... 32
Insurance and property taxes ........ 23
Total ................... $810
During April, the costs incurred in the International Division were as follows:
Software engineer salaries ....... $152
Customer service salaries ........ 109
Logistics salaries ........... 168
Marketing salaries ............ 269
Warehouse wages ............ 101
Equipment depreciation ........ 32
Insurance and property taxes ..... 22
Total ............... $853

Instructions
1. Prepare a budget performance report for the director of the International Division for the month of April.
2. For which costs might the director be expected to request supplemental reports?