Budget Performance Reports for Cost Centers

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

Plant	Actual	Budget	Over Budget	(Under) Budget
Eastern Region	$406,200	$406,200		$0
Central Region	289,600	292,500		(2,900)
Western Region	(g)	(h)	(i)
	$(j)	$(k)	$(l)	$(2,900)

Department	Actual	Budget	Over Budget	(Under) Budget
Chip Fabrication	$(a)	$(b)	$(c)
Electronic Assembly	83,680	82,610	1,070
Final Assembly	130,300	131,350		$(1,050)
	$(d)	$(e)	$(f)	$(1,050)

Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$23,650	$22,100	$1,550
Materials	70,350	70,850		$(500)
Power and light	5,280	4,440	840
Maintenance	8,410	7,680	730
	$107,690	$105,070	$3,120	$(500)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.

Amount	Amount
a. $fill in the blank 1	g. $fill in the blank 2
b. $fill in the blank 3	h. $fill in the blank 4
c. $fill in the blank 5	i. $fill in the blank 6
d. $fill in the blank 7	j. $fill in the blank 8
e. $fill in the blank 9	k. $fill in the blank 10
f. $fill in the blank 11	l. $fill in the blank 12

b. Complete the following memo to Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for June.

MEMO To: Randi Wilkes, Vice President of Production

The fill in the blank 1 of 4

Eastern RegionCentral RegionWestern Region

plant has experienced a budget overrun. Its budget reveals that the fill in the blank 2 of 4

Chip FabricationElectronic AssemblyFinal Assembly

Department caused the majority of the budget overrun. The supervisor of the fill in the blank 3 of 4

Chip FabricationElectronic AssemblyFinal Assembly

Department should investigate the reasons for the budget overruns in fill in the blank 4 of 4

factory wages, materials, and maintenancematerials, power and light, and maintenancefactory wages, power and light, and maintenance