1. Budget Performance Reports for A decentralized unit in which the department or division manager has responsibility for the control of costs incurred and the authority to make decisions that affect these costs.Cost Centers

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

   Garland Company Budget Performance ReportVice President, Production For the Month Ended November 30
   Plant	Actual		Budget		Over Budget		Under Budget
   Eastern Region	$383,400		$383,400				$0
   Central Region	276,000		273,200		$2,800
   Western Region	(g)		(h)				(i)
   	$(j)		$(k)		$(l)		$2,760

   Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
   Department	Actual		Budget		Over Budget		Under Budget
   Chip Fabrication	$(a)		$(b)				$(c)
   Electronic Assembly	87,080		88,210				1,130
   Final Assembly	139,330		138,220		$1,110
   	$(d)		$(e)		$(f)		$3,870

   Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
   Cost	Actual		Budget		Over Budget		Under Budget
   Factory wages	$23,190		$24,810				$1,620
   Materials	70,150		69,660		$490
   Power and light	4,780		5,690				910
   Maintenance	7,420		8,120				700
   	$105,540		$108,280		$490		$3,230

   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. $

   b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget

   • surpluses
   • overruns
   in factory wages, power and light, and maintenance that exceeded a budget
   • surplus
   • overrun
   in materials.