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	$398,700		$398,700				$0
Central Region	287,100		284,200				(2,900)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(2,900)

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	70,910		71,830		920
Final Assembly	113,460		112,550				$(910)
	$(d)		$(e)		$(f)		$(910)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$22,800		$24,400		$1,600
Materials	71,050		70,550				$(500)
Power and light	3,200		3,810		610
Maintenance	6,270		6,870		600
	$103,320		$105,630		$2,810		$(500)

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. $