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 ReportVice President, Production For the Month Ended June 30
Plant	Actual		Budget		Over Budget		(Under) Budget
Eastern Region	$453,900		$453,900				$0
Central Region	323,500		326,800				(3,300)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,300)

Delmar Company Budget Performance ReportManager, Western Region Plant For the Month Ended June 30
Department	Actual		Budget		Over Budget		(Under) Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	96,000		94,770		1,230
Final Assembly	149,470		150,680				$(1,210)
	$(d)		$(e)		$(f)		$(1,210)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$21,690		$20,270		$1,420
Materials	63,520		63,970				$(450)
Power and light	4,690		3,940		750
Maintenance	9,250		8,450		800
	$99,150		$96,630		$2,970		$(450)

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

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 Western Region plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication Department caused the majority of the budget overrun. The supervisor of the Chip Fabrication Department should investigate the reasons for the budget overruns in factory wages, power and light, and maintenance .