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	$472,800	$472,800		$0
Central Region	337,000	340,400		(3,400)
Western Region	(g)	(h)	(i)
	$(j)	$(k)	$(l)	$(3,400)

Department	Actual	Budget	Over Budget	(Under) Budget
Chip Fabrication	$(a)	$(b)	$(c)
Electronic Assembly	76,690	75,710	980
Final Assembly	120,910	121,890		$(980)
	$(d)	$(e)	$(f)	$(980)

Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$21,970	$20,530	$1,440
Materials	65,930	66,390		$(460)
Power and light	4,680	3,930	750
Maintenance	8,320	7,600	720
	$100,900	$98,450	$2,910	$(460)

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	g. $fill in the blank
b. $fill in the blank	h. $fill in the blank
c. $fill in the blank	i. $fill in the blank
d. $fill in the blank	j. $fill in the blank
e. $fill in the blank	k. $fill in the blank
f. $fill in the blank	l. $fill in the blank

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 RegionEastern Region

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

Chip FabricationElectronic AssemblyFinal AssemblyChip Fabrication

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

Chip FabricationElectronic AssemblyFinal AssemblyChip Fabrication

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 maintenancefactory wages, materials, and maintenance

.