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	$422,000		$422,000				$0
Central Region	300,800		303,800				(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	66,020		65,170		850
Final Assembly	104,080		104,920				$(840)
	$(d)		$(e)		$(f)		$(840)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$31,340		$29,290		$2,050
Materials	66,050		66,520				$(470)
Power and light	5,450		4,580		870
Maintenance	7,280		6,650		630
	$110,120		$107,040		$3,550		$(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. $