Budget Performance Report for a Cost Center

The Eastern District of Adelson Inc. is organized as a cost center. The budget for the Eastern District of Adelson Inc. for the month ended December 31 is as follows:

Sales salaries	$819,840
System administration salaries	448,152
Customer service salaries	152,600
Billing salaries	98,760
Maintenance	271,104
Depreciation of plant and equipment	92,232
Insurance and property taxes	41,280
Total	$1,923,968

During December, the costs incurred in the Eastern District were as follows:

Sales salaries	$818,880
System administration salaries	447,720
Customer service salaries	183,120
Billing salaries	98,100
Maintenance	273,000
Depreciation of plant and equipment	92,232
Insurance and property taxes	41,400
Total	$1,954,452

Required:

1. Prepare a budget performance report for the manager of the Eastern District of Adelson for the month of December. If an amount box does not require an entry, leave it blank, or enter zero "0".

Adelson Inc.
Budget Performance ReportManager, Eastern District
For the Month Ended December 31
	Actual	Budget	Over Budget	Under Budget
Sales salaries	$	$		$
System administration salaries
Customer service salaries			$
Billing salaries
Maintenance
Depreciation of plant and equipment
Insurance and property taxes
Total	$	$	$	$