GHT 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:

Customer service salaries.....................................................................$ 546,840

Insurance and property taxes.................................................................114,660

Distribution salaries.................................................................................872,340

Marketing salaries..................................................................................1,028,370

Engineer 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

Engineer salaries...............................................................................820,008

Warehouse wages.............................................................................562,632

Equipment depreciation...................................................................183,610

Total...................................................................................................$4,225,270

Instructions
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?