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	$422,800	$422,800		$0
Central Region	301,400	304,400		(3,000)
Western Region	(g)	(h)	(i)
	$(j)	$(k)	$(l)	$(3,000)

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	75,120	74,160	960
Final Assembly	116,970	117,910		$(940)
	$(d)	$(e)	$(f)	$(940)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30

Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$21,260	$19,870	$1,390
Materials	74,890	75,420		$(530)
Power and light	3,840	3,230	610
Maintenance	7,130	6,510	620
	$107,120	$105,030	$2,620	$(530)

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

Amount	Amount
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 Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for June.

MEMO To: Randi Wilkes, Vice President of Production

The fill in the blank 1 of 4

Eastern RegionCentral RegionWestern RegionWestern Region

plant has experienced a budget overrun. Its budget reveals that the fill in the blank 2 of 4

Chip FabricationElectronic AssemblyFinal AssemblyChip Fabrication

Department caused the majority of the budget overrun. The supervisor of the fill in the blank 3 of 4

Chip FabricationElectronic AssemblyFinal AssemblyChip Fabrication

Department should investigate the reasons for the budget overruns in fill in the blank 4 of 4

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

.