Budget Performance Reports for Cost Centers

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	$562,900		$562,900				$0
Central Region	401,200		405,300				(4,100)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(4,100)

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	80,090		79,060		1,030
Final Assembly	124,700		125,710				$(1,010)
	$(d)		$(e)		$(f)		$(1,010)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$35,220		$32,920		$2,300
Materials	63,360		63,810				$(450)
Power and light	3,830		3,220		610
Maintenance	7,280		6,650		630
	$109,690		$106,600		$3,540		$(450)

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

a. $fill in the blank 1	g. $fill in the blank 2
b. $fill in the blank 3	h. $fill in the blank 4
c. $fill in the blank 5	i. $fill in the blank 6
d. $fill in the blank 7	j. $fill in the blank 8
e. $fill in the blank 9	k. $fill in the blank 10
f. $fill in the blank 11	l. $fill in the blank 12