Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

Exercise 22

A Budgetary performance for cost center
Caroline Company's costs were over budget by $319,000. The company is divided into West and East regions. The East Region's costs were under budget by $47,500. Determine the amount that the West Region's costs were over or under budget.
B Budgetary performance for cost center
Conley Company's costs were under budget by $198,000. The company is divided into North and South regions. The North Region's costs were over budget by $52,000. Determine the amount that the South Region's costs were over or under budget.