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	$460,300		$460,300				$0
Central Region	331,400		328,100		3,300
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$3,200

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	92,400		93,600				1,200
Final Assembly	148,760		147,570		$1,190
	$(d)		$(e)		$(f)		$4,390

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$30,000		$32,100				$2,100
Materials	58,420		58,010		$410
Power and light	4,330		5,150				820
Maintenance	7,180		7,860				680
	$99,930		$103,120		$410		$3,600

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. $