Partially completed budget performance reports for Saskatoon Company, a manufacturer of light duty motors, follow: SASKATOON COMPANY Budget Performance ReportVice President, Production For the Month Ended June 30, 2016 1 Plant Budget Actual Over Budget Under Budget 2 Eastern Region $936,000.00 $933,750.00 $2,250.00 3 Central Region 669,600.00 666,000.00 3,600.00 4 Western Region (G) (H) (I) 5 Total (J) (K) (L) $5,850.00 SASKATOON COMPANY Budget Performance ReportManager, Western Region Plant For the Month Ended June 30, 2016 1 Department Budget Actual Over Budget Under Budget 2 Chip Fabrication (A) (B) (C) 3 Electronic Assembly $191,250.00 $194,040.00 $2,790.00 4 Final Assembly 308,250.00 307,440.00 $810.00 5 Total (D) (E) (F) $810.00 SASKATOON COMPANY Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30, 2016 1 Cost Budget Actual Over Budget Under Budget 2 Factory wages $59,940.00 $61,500.00 $1,560.00 3 Materials 156,600.00 155,520.00 $1,080.00 4 Power and light 8,640.00 10,260.00 1,620.00 5 Maintenance 15,120.00 16,560.00 1,440.00 6 Total $240,300.00 $243,840.00 $4,620.00 $1,080.00 Required: A. Complete the budget performance reports by determining the correct amounts for the lettered spaces. Enter all amounts as positive numbers. No decimal places are needed. B. Explain the performance of the production division for May.

The budget for the Production Division shows that one plant has experienced a . Investigating further, the budget for the Western Region Plant reveals that only the is performing . The budget for the Chip Fabrication Department indicates that the problem is caused by a combination of in wages, power and light, and maintenance that exceeded a budget for materials.