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	$387,000		$387,000				$0
Central Region	278,600		275,800		$2,800
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,320

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	64,280		65,120				840
Final Assembly	102,210		101,390		$820
	$(d)		$(e)		$(f)		$3,140

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$19,430		$20,790				$1,360
Materials	72,290		71,780		$510
Power and light	3,390		4,030				640
Maintenance	8,520		9,330				810
	$103,630		$105,930		$510		$2,810

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

surplusesoverruns

in factory wages, power and light, and maintenance that exceeded a budget

surplusoverrun

in materials.