Mandel Company’s costs were over budget by $252,000. The company is divided into West and East regions

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)