Conley Company’s costs were under budget by $198,000. The company is divided into North and South regions.

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.

Answer:
$250,000 under budget ($198,000 + $52,000)


Mandel Company’s costs were over budget by $252,000. The company is divided into West and East regions. The East Region’s costs were under budget by $74,000. Determine the amount that the West Region’s costs were over or under budget.

Answer:
$326,000 over budget ($252,000 + $74,000)