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	Budget	Actual	Over Budget	Under Budget
Eastern Region	$464,400		$464,400				$0
Central Region	334,400		331,100				(3,300)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,300)

Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
Department	Budget	Actual	Over Budget	Under Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	95,050		96,290		1,240
Final Assembly	151,130		149,920				$(1,210)
	$(d)		$(e)		$(f)		$(1,210)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget	Actual	Over Budget	Under Budget
Factory wages	$29,000		$31,030		$2,030
Materials	59,890		59,470				$(420)
Power and light	3,280		3,900		620
Maintenance	6,460		7,070		610
	$98,630		$101,470		$3,260		$(420)

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. $