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	$572,600		$572,600				$0
Central Region	412,300		408,200				(4,100)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(4,100)

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	97,230		98,490		1,260
Final Assembly	156,540		155,290				$(1,250)
	$(d)		$(e)		$(f)		$(1,250)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$28,830		$30,850		$2,020
Materials	71,800		71,300				$(500)
Power and light	3,580		4,260		680
Maintenance	7,850		8,600		750
	$112,060		$115,010		$3,450		$(500)

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

b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November.

MEMO To: Cassandra Reid, Vice President of Production

The

Eastern RegionCentral RegionWestern RegionWestern Region

plant has experienced a budget overrun. Its budget reveals that the

Chip FabricationElectronic AssemblyFinal AssemblyChip Fabrication

Department caused the majority of the budget overrun. The supervisor of the

Chip FabricationElectronic AssemblyFinal AssemblyChip Fabrication

Department should investigate the reasons for the budget overruns in

factory wages, materials, and maintenancematerials, power and light, and maintenancefactory wages, power and light, and maintenancefactory wages, power and light, and maintenance

.