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 Budget Actual Over Budget Under Budget Eastern Region $580,000 $580,000 $0 Central Region 417,600 413,400 (4,200) Western Region (g) (h) (i) $(j) $(k) $(l) $(4,200)

Garland Company

Budget Performance ReportManager, Western Region Plant

For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 96,020 97,270 1,250 Final Assembly 154,590 153,350 $(1,240) $(d) $(e) $(f) $(1,240)

Garland Company

Budget Performance ReportSupervisor, Chip Fabrication

For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $25,850 $27,660 $1,810

Materials 67,340 66,870 $(470) Power and light 4,050 4,820 770 Maintenance 8,310 9,100 790 $105,550 $108,450 $3,370 $(470) 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. $