Budget Performance Reports for Cost Centers

Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow:

Delmar Company Budget Performance ReportVice President, Production For the Month Ended June 30
Plant	Actual		Budget		Over Budget		(Under) Budget
Eastern Region	$492,700		$492,700				$0
Central Region	351,200		354,700				(3,500)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,500)

Delmar Company Budget Performance ReportManager, Western Region Plant For the Month Ended June 30
Department	Actual		Budget		Over Budget		(Under) Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	73,130		72,190		940
Final Assembly	114,580		115,500				$(920)
	$(d)		$(e)		$(f)		$(920)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$33,480		$31,290		$2,190
Materials	61,820		62,260				$(440)
Power and light	5,650		4,750		900
Maintenance	8,230		7,520		710
	$109,180		$105,820		$3,800		$(440)

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

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

b. Complete the following memo to Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for June.

MEMO To: Randi Wilkes, Vice President of Production

The _________ plant has experienced a budget overrun. Its budget reveals that the_________ Department caused the majority of the budget overrun. The supervisor of the _________ Department should investigate the reasons for the budget overruns in____________ .