The Eastern District Blankfine Products, Inc., is organized as a cost center. The budget for the Eastern District of Blankfine Products, Inc, for the month ended October 31, 2012, is as follows:

Sales salaries ........... $ 683,200

System administration salaries ..... 373,460

Customer service salaries ........ 127,200

Billing salaries ........... 82,300

Maintenance ............. 226,170

Depreciation of Plant and equipment .... 76,860

Insurance and property taxes ....... 34,400

Total ............... $1,603,590

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

Sales salaries ........... $ 682,400

System administration salaries ..... 373,100

Customer service salaries ........ 150,100

Billing salaries ........... 81,750

Maintenance ............. 227,500

Depreciation of Plant and equipment .... 76,860

Insurance and property taxes ....... 34,500

Total ............... $1,626,210

Instructions

1. Prepare a budget performance report for the manager of the Eastern District of Blankfine Products for the month of October.

2. For which costs might the supervisor be expected to request supplemental reports?