Budget Performance Reports for Cost Centers

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	$350,200		$350,200				$0
Central Region	252,100		249,600		$2,500
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,570

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	74,000		74,960				960
Final Assembly	119,140		118,190		$950
	$(d)		$(e)		$(f)		$3,520

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$25,480		$27,260				$1,780
Materials	61,570		61,140		$430
Power and light	3,250		3,870				620
Maintenance	6,200		6,790				590
	$96,500		$99,060		$430		$2,990

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.