Women's Clothing Department Profit Center for the Month of December 2018. Four columns titled: Revenues, Actual, Budgeted, and Difference ($). The rows in the chart contain (respectively): Clothing revenue, $400,000, $308,000, $92,000; Clothing accessories revenue, $17,280, $14,300, $2,980; and Total revenue, $417,280, $322,300, $94,980. Expenses (using the same columns) are: Associates wages, $42,000, $38,500, $3,500; Department manager wages, $12,400, $12,400, $0; Cost of clothing sold, $288,000, $201,124, $86,876; Cost of accessories sold, $12,442, $10,276, $2,146; Equipment/fixture repairs, $275, $400, ($125); Utilities, $1,050, $1,000, $50; and Total expenses $356,167, $263,720, $92,447. Department profit (loss) $61,113, $58,580, $2,533.