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	$466,400		$466,400				$0
Central Region	332,400		335,800				(3,400)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,400)

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	87,890		86,760		1,130
Final Assembly	137,710		138,820				$(1,110)
	$(d)		$(e)		$(f)		$(1,110)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$33,160		$30,990		$2,170
Materials	67,780		68,260				$(480)
Power and light	5,340		4,490		850
Maintenance	8,730		7,970		760
	$115,010		$111,710		$3,780		$(480)

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. 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

Eastern RegionCentral RegionWestern Region

plant has experienced a budget overrun. Its budget reveals that the

Chip FabricationElectronic AssemblyFinal Assembly

Department caused the majority of the budget overrun. The supervisor of the

Chip FabricationElectronic AssemblyFinal Assembly

Department should investigate the reasons for the budget overruns in

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

.