dget Performance Reports for Cost Centers

Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow:

Delmar Company

Budget Performance Report$$Vice President, Production

For the Month Ended June $30$

Plant Actual Budget Over

Budget $($Under$)$

Budget

Eastern Region $$400,200$ $$400,200$ $$0$

Central Region $285,200288,100(2,900)$

Western Region $($g$)($h$)($i$)$

$$($j$)$ $$($k$)$ $$($l$)$ $$(2,900)$

Delmar Company

Budget Performance Report$$Manager$,$ Western Region Plant

For the Month Ended June $30$

Department Actual Budget Over

Budget $($Under$)$

Budget

Chip Fabrication $$($a$)$ $$($b$)$ $$($c$)$

Electronic Assembly $100,22098,9301,290$

Final Assembly $158,010159,280$ $$(1,270)$

$$($d$)$ $$($e$)$ $$($f$)$ $$(1,270)$

Delmar Company

Budget Performance Report$$Supervisor$,$ Chip Fabrication

For the Month Ended June $30$

Cost Actual Budget Over

Budget $($Under$)$

Budget

Factory wages $$32,990$ $$30,830$ $$2,160$

Materials $74,91075,440$ $$(530)$

Power and light $5,0304,230800$

Maintenance $9,3508,540810$

$$122,280$ $$119,040$ $$3,770$ $$(530)$

a$.$ Complete the budget performance reports by determining the correct amounts for the lettered spaces $($a$-$l$)$ as marked above.