Budget Performance Reports for 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	$394,500		$394,500				$0
Central Region	284,000		281,200		$2,800
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,530

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	95,070		96,310				1,240
Final Assembly	152,110		150,890		$1,220
	$(d)		$(e)		$(f)		$3,750

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$21,620		$23,130				$1,510
Materials	69,270		68,790		$480
Power and light	4,730		5,630				900
Maintenance	6,070		6,650				580
	$101,690		$104,200		$480		$2,990

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. $