Budget Performance Reports for Cost Centers

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

Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Plant Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Budget Actual Over Budget Under Budget $575,300 $575,300 414,200 410,100 (4,100) Eastern Region Central Region Western Region $0) $(k) $(1) $(4,100) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 96,600 97,860 1,260 Final Assembly 153,590 152,360 $(1,230) $(d) $(e) $(f) $(1,230) Garland Company Budget Performance Report-Supervisor, Chip Fabrication Cost Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Budget Actual Over Budget Under Budget $27,950 $29,910 $1,960 69,680 69,190 $(490) 4,650 5,530 880 6,740 7,380 640 Factory wages Materials Power and light Maintenance $109,020 $112,010 $3,480 $(490) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November. MEMO To: Cassandra Reid, Vice President of Production The Department caused the majority of the budget overrun. The supervisor of the plant has experienced a budget overrun. Its budget reveals that the Department should investigate the reasons for the budget overruns in