Budget Performance Reports for Cost Centers

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

Plant	Actual	Budget	Over Budget	(Under) Budget
Eastern Region	$359,400	$359,400		$0
Central Region	256,200	258,800		(2,600)
Western Region	(g)	(h)	(i)
	$(j)	$(k)	$(l)	$(2,600)

Department	Actual	Budget	Over Budget	(Under) Budget
Chip Fabrication	$(a)	$(b)	$(c)
Electronic Assembly	81,760	80,710	1,050
Final Assembly	128,900	129,940		$(1,040)
	$(d)	$(e)	$(f)	$(1,040)

Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$27,720	$25,910	$1,810
Materials	66,660	67,130		$(470)
Power and light	5,210	4,380	830
Maintenance	8,080	7,380	700
Total	$107,670	$104,800	$3,340	$(470)

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

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