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	$543,100		$543,100				$0
Central Region	391,000		387,100		$3,900
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,740

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	84,810		85,910				1,100
Final Assembly	135,700		134,610		$1,090
	$(d)		$(e)		$(f)		$3,830

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$24,020		$25,700				$1,680
Materials	59,460		59,040		$420
Power and light	3,460		4,120				660
Maintenance	8,500		9,310				810
	$95,440		$98,170		$420		$3,150

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. $

b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget in factory wages, power and light, and maintenance that exceeded a budget in materials.