10.1.2

Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow:

Delmar Company Budget Performance ReportVice President, Production For the Month Ended June 30
Plant	Actual		Budget		Over Budget		(Under) Budget
Eastern Region	$353,100		$353,100				$0
Central Region	251,700		254,200				(2,500)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(2,500)

Delmar Company Budget Performance ReportManager, Western Region Plant For the Month Ended June 30
Department	Actual		Budget		Over Budget		(Under) Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	66,980		66,120		860
Final Assembly	104,290		105,130				$(840)
	$(d)		$(e)		$(f)		$(840)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$23,390		$21,860		$1,530
Materials	69,930		70,420				$(490)
Power and light	4,340		3,650		690
Maintenance	7,760		7,090		670
	$105,420		$103,020		$2,890		$(490)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.

a. $____	g. $____
b. $____	h. $____
c. $____	i. $____
d. $____	j. $____
e. $____	k. $____
f. $_____	l. $_____

For each of the following support departments, select the cost driver listed that is most appropriate for allocating support department costs to responsible units. Your answer should include the number of the cost driver only.

Cost drivers to choose from:

1. Number of conference attendees
2. Number of computers
3. Number of employees trained
4. Number of cell phone minutes used
5. Number of purchase requisitions
6. Number of sales invoices
7. Number of payroll checks
8. Number of travel claims

Support Department	Cost Driver
a. Accounts Receivable	____
b. Central Purchasing	____
c. Computer Support	____
d. Conferences	____
e. Employee Travel	___
f. Payroll Accounting	____
g. Telecommunications	____
h. Training	____