The Budget for Department 5 of Plant M for the Current

Essay

The budget for Department 5 of Plant M for the current month ending March 31 is as follows:
$\begin{array}{ll}\$ 206,000 & \text { Materials } \\265,000 & \text { Factory wages } \\67,800 & \text { Stpervisory salaries } \\35,000 & \text { Depreciation of plant and equipment } \\22,500 & \text { Power and light } \\15,500 & \text { Insurance and property taxes } \\9,700 & \text { Maintenance }\end{array}$ During March, the costs incurred in Department 5 of Plant M were materials, $204,000; factory wages, $285,000; supervisory salaries, $63,600; depreciation of plant and equipment, $35,000; power and light, $21,360; insurance and property taxes, $14,400; maintenance, $9,456.