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	$2,409,400		$2,420,000				$(10,600)
Central Region	2,998,400		3,000,000				(1,600)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(12,200)

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	$703,200		$700,000		$3,200
Final Assembly	516,600		525,000				$(8,400)
	$(d)		$(e)		$(f)		$(8,400)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$95,500		$82,000		$13,500
Materials	115,300		120,000				$(4,700)
Power and light	49,950		45,000		4,950
Maintenance	37,200		28,000		9,200
	$297,950		$275,000		$27,650		$(4,700)

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. $