1. 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	$390,400		$390,400				$0
   Central Region	281,100		278,300		$2,800
   Western Region	(g)		(h)				(i)
   	$(j)		$(k)		$(l)		$2,520

   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	87,950		89,090				1,140
   Final Assembly	140,720		139,590		$1,130
   	$(d)		$(e)		$(f)		$3,650

   Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
   Cost	Actual		Budget		Over Budget		Under Budget
   Factory wages	$22,060		$23,600				$1,540
   Materials	70,900		70,400		$500
   Power and light	3,700		4,400				700
   Maintenance	8,150		8,920				770
   	$104,810		$107,320		$500		$3,010

   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. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget

   surplusesoverruns

   in factory wages, power and light, and maintenance that exceeded a budget

   surplusoverrun

   in materials.