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

RUNQUIST COMPANY Budget Performance ReportVice President, Production For the Month Ended April 30
Plant		Budget		Actual		Over Budget		(Under) Budget
Daytona		$457,700		$457,700				$0
Little Rock		329,500		326,200				(3,300)
Oxford		(g)		(h)		(i)
		$(j)		$(k)		$(l)		$(3,300)

RUNQUIST COMPANY Budget Performance ReportPlant Manager, Oxford Plant For the Month Ended April 30
Department		Budget		Actual		Over Budget		(Under) Budget
Condenser Assembly		$(a)		$(b)		$(c)
Electronic Assembly		77,440		78,450		1,010
Final Assembly		123,900		122,910				$(990)
		$(d)		$(e)		$(f)		$(990)

RUNQUIST COMPANY Budget Performance ReportSupervisor, Condenser Assembly For the Month Ended April 30
Department		Budget		Actual		Over Budget		(Under) Budget
Factory wages		$30,450		$32,580		$2,130
Materials		66,180		65,720				$(460)
Power and light		3,110		3,700		590
Maintenance		8,560		9,370		810
		$108,300		$111,370		$3,530		$(460)

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

a.		g.
b.		h.
c.		i.
d.		j.
e.		k.
f.		l.