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	$473,000		$473,000				$0
Central Region	337,200		340,600				(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	97,310		96,060		1,250
Final Assembly	152,470		153,700				$(1,230)
	$(d)		$(e)		$(f)		$(1,230)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$31,880		$29,790		$2,090
Materials	72,540		73,050				$(510)
Power and light	4,870		4,090		780
Maintenance	6,680		6,100		580
	$115,970		$113,030		$3,450		$(510)

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. $