1. 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	$416,200		$416,200				$0
   Central Region	299,700		296,700		$3,000
   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	73,100		74,050				950
   Final Assembly	116,230		115,300		$930
   	$(d)		$(e)		$(f)		$3,690

   Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
   Cost	Actual		Budget		Over Budget		Under Budget
   Factory wages	$26,840		$28,720				$1,880
   Materials	74,920		74,400		$520
   Power and light	3,970		4,720				750
   Maintenance	6,580		7,210				630
   	$112,310		$115,050		$520		$3,260

   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. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget _________ (Surplus/Overruns) in factory wages, power and light, and maintenance that exceeded a budget ____________(surplus/overrun) in materials.