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	$418,600		$418,600				$0
Central Region	301,400		298,400		$3,000
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,630

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	74,670		75,640				970
Final Assembly	118,730		117,780		$950
	$(d)		$(e)		$(f)		$3,580

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$23,710		$25,370				$1,660
Materials	64,450		64,000		$450
Power and light	4,250		5,060				810
Maintenance	6,220		6,810				590
	$98,630		$101,240		$450		$3,060

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. $