Answer:
<u>Total Over budget = $112370</u>
<u>Total Under Budget= $ 56062</u>
Explanation:
<u>Valotic Tech Inc.</u>
<u>Budget Performance Report—Director, Consumer Products Division</u>
<u>For the Month Ended January 31, 2016</u>
                                                  Budget          Actual       (Over) Under Budget
 Customer service salaries   $546,840     $602,350         (55,510)
 Insurance & property taxes    114,660        110,240             4420
 Distribution salaries               872,340         861,200           11,140
 Marketing salaries               1,028,370       1,085,230          (56,860)
 Engineer salaries                 836,850          820,008         16842
 Warehouse wages                586,110          562,632          23478 
<u>Equipment depreciation        183,792        183,610                182              </u>
<u> Total                                  $4,168,962      $4,225,270        (56308)       </u>
<u />
<u>Total Over budget = $112370</u>
<u>Total Under Budget= $ 56062</u>
Over budget means that the amount is spent more than the amount budgeted.
The Customer service salaries and  Marketing salaries are over budgeted and the the director is expected to request supplemental reports of these to analyze where the amount has been overspent.