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 $30$PlantActualBudgetOver

Budget$($Under$)$

BudgetEastern Region$$550,200$$$550,200$$$0$Central Region$392,100396,100(4,000)$Western Region$($g$)($h$)($i$)$$$($j$)$$$($k$)$$$($l$)$$$(4,000)$

Delmar Company

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

For the Month Ended June $30$DepartmentActualBudgetOver

Budget$($Under$)$

BudgetChip Fabrication$$($a$)$$$($b$)$$$($c$)$Electronic Assembly$69,44068,550890$Final Assembly$109,490110,370$$$(880)$$$($d$)$$$($e$)$$$($f$)$$$(880)$

Delmar Company

Budget Performance Report$$Supervisor$,$ Chip Fabrication

For the Month Ended June $30$CostActualBudgetOver

Budget$($Under$)$

BudgetFactory wages$$25,170$$$23,520$$$1,650$Materials$66,02066,490$$$(470)$Power and light$4,5203,800720$Maintenance$6,7006,120580$$$102,410$$$99,930$$$2,950$$$(470)$

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