Answer: ($81,000)
Explanation:
From the information given, we are informed that Vinton Company is divided into North and South regions. We are further informed that the company's costs were under budget by $36,000 while the North Region’s costs were over budget by $45,000.
The amount that the South Region's costs were over or under budget will then be:
= ($36,000) - $45,000
= -$81,000
Therefore, South Region's costs were under budget by $81,000
