Budget performance reports for cost centers OBJ. 2 Partially completed budget performance reports for Saskatoon Company, a manufacturer of light duty motors, follow:

Saskatoon Company Budget Performance Report—Vice President, Production For the Month Ended June 30, 2016 Plant Budget Actual Over Budget Under Budget Eastern Region $936,000 $933,750 $2,250 Central Region 669,600 666,000 3,600 Western Region (g) (h) (i)

(j) (k) $ (l) $5,850 Saskatoon Company Budget Performance Report—Manager, Western Region Plant For the Month Ended June 30, 2016 Department Budget Actual Over Budget Under Budget Chip Fabrication

(a)

(b) (c)
Electronic Assembly $191,250 $194,040 $ 2,520 Final Assembly 308,250 307,440 $810

(d)

(e) $

(f) $810 Saskatoon Company Budget Performance Report—Supervisor, Chip Fabrication For the Month Ended June 30, 2016 Cost Budget Actual Over Budget Under Budget Factory wages $ 59,940 $ 61,500 $1,560 Materials 156,600 155,520 $1,080 Power and light 8,640 10,260 1,620 Maintenance 15,120 16,560 1,440 $240,300 $243,840 $4,620 $1,080

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces.

b. Compose a memo to Robin Mooney, vice president of production for Saskatoon Company, explaining the performance of the production division for May.