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	$409,200		$409,200				$0
Central Region	294,600		291,700		$2,900
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$3,220

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	82,130		83,200				1,070
Final Assembly	132,230		131,170		$1,060
	$(d)		$(e)		$(f)		$4,280

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$30,060		$32,160				$2,100
Materials	65,570		65,110		$460
Power and light	4,680		5,570				890
Maintenance	7,180		7,860				680
	$107,490		$110,700		$460		$3,670

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. $