Budget Performance Reports for Cost Centers

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

Delmar Company

Budget Performance Report$$Vice President, Production

For the Month Ended June $30$

Plant Actual Budget Over

Budget $($Under$)$

Budget

Eastern Region $$522,300$ $$522,300$ $$0$

Central Region $372,300376,100(3,800)$

Western Region $($g$)($h$)($i$)$

$$($j$)$ $$($k$)$ $$($l$)$ $$(3,800)$

Delmar Company

Budget Performance Report$$Manager$,$ Western Region Plant

For the Month Ended June $30$

Department Actual Budget Over

Budget $($Under$)$

Budget

Chip Fabrication $$($a$)$ $$($b$)$ $$($c$)$

Electronic Assembly $82,76081,7001,060$

Final Assembly $130,490131,540$ $$(1,050)$

$$($d$)$ $$($e$)$ $$($f$)$ $$(1,050)$

Delmar Company

Budget Performance Report$$Supervisor$,$ Chip Fabrication

For the Month Ended June $30$

Cost Actual Budget Over

Budget $($Under$)$

Budget

Factory wages $$33,240$ $$31,070$ $$2,170$

Materials $73,24073,760$ $$(520)$

Power and light $4,9604,170790$

Maintenance $7,2306,600630$

$$118,670$ $$115,600$ $$3,590$ $$(520)$

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 $12$