Partially completed budget performance reports for Kellerman Company, a manufacturer of air conditioners, are provided next.

KELLERMAN COMPANY

Budget Performance Report$$Vice President, Production

For the Month Ended April $30$

Plant Actual Budget Over Budget $($Under$)$ Budget

Lure $$493,400$ $$493,400$ $$0$

Norman $351,600355,200(3,600)$

Wylie $($g$)($h$)$ $$($i$)$

Total $$($j$)$ $$($k$)$ $$($l$)$ $$(3,600)$

KELLERMAN COMPANY

Budget Performance Report$$Plant Manager, Wylie Plant

For the Month Ended April $30$

Department Actual Budget Over Budget $($Under$)$ Budget

Condenser Assembly $$($a$)$ $$($b$)$ $$($c$)$

Electronic Assembly $91,77090,5901,180$

Final Assembly $144,740145,910$ $$(1,170)$

Total $$($d$)$ $$($e$)$ $$($f$)$ $$(1,170)$

KELLERMAN COMPANY

Budget Performance Report$$Supervisor$,$ Condenser Assembly

For the Month Ended April $30$

Cost Actual Budget Over Budget $($Under$)$ Budget

Factory wages $$32,860$ $$30,710$ $$2,150$

Materials $73,93074,450$ $$(520)$

Power and light $5,4104,550860$

Maintenance $8,0607,360700$

Total $$120,260$ $$117,070$ $$3,710$ $$(520)$

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

Line Item Description Amount

a$.$ $fill in the blank $1$

b$.$ $fill in the blank $2$

c$.$ $fill in the blank $3$

d$.$ $fill in the blank $4$

e$.$ $fill in the blank $5$

f$.$ $fill in the blank $6$

g$.$ $fill in the blank $7$

h$.$ $fill in the blank $8$

i$.$ $fill in the blank $9$

j$.$ $fill in the blank $10$

k$.$ $fill in the blank $11$

l$.$ $fill in the blank $12$

b$.$ Complete the memo to Frances Houseman, vice president of production for Kellerman Company, explaining the performance of the Wylie Plant for April, you might include the following:

$|------------------------------------$MEMORANDUM$------------------------------------|$

TO: Frances Houseman, Vice President

FROM: Accountant

SUBJECT: Wylie Plant for April.

Overall, the consolidated Budget Performance Report shows a fill in the blank $1$ of $7$$

budget fill in the blank $2$ of $7$

overrun

$.$ Drilling down, specifically looking at the Wylie facility, reveals that the fill in the blank $3$ of $7$

Assembly Department caused the majority of the budget issues, followed by fill in the blank $4$ of $7$

$.$

The Supervisor's budget shows that the budget fill in the blank $5$ of $7$

was caused by costs in the fill in the blank $6$ of $7$

category$($ies$).$ Through investigation, the department supervisor may find that one cause for the largest cost culprit is fill in the blank $7$ of $7$

$.$

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