24.1

Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Plant Eastern Region Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Actual Budget Over Budget Under Budget $2,409,400 $2,420,000 $(10,600) 2,998,400 3,000,000 (1,600) (9) (h) (1) $0) $(k) $(1) $(12,200) Central Region Western Region Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Actual Budget Over Budget Under Budget Chip Fabrication $(b) $(c) Electronic Assembly 703,200 700,000 3,200 Final Assembly 516,600 525,000 $(8,400) $(d) $(e) $(0) $(8,400) $(a) Garland Company Budget Performance Report-Supervisor, Chip Fabrication Final Assembly 516,600 $(d) $(8,400) 525,000 $(e) $(0) $(8,400) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Actual Budget Over Budget Under Budget Factory wages $95,500 $82,000 $13,500 Materials 115,300 120,000 $(4,700) Power and light 49.950 45,000 4,950 Maintenance 37,200 28,000 9,200 $297,950 $275,000 $27,650 $(4,700) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (8-1) as marked above. g. b. h. I. d. s J. e. 1. LS b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget power and light, and maintenance that exceeded a budget in materials in factory wages