Budget Performance Reports for Cost Centers

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

Garland Company Budget Performance ReportVice President, Production For the Month Ended November 30
Plant	Budget		Actual		Over Budget		Under Budget
Eastern Region	$447,400		$447,400				$0
Central Region	322,100		318,900				(3,200)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,200)

Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
Department	Budget		Actual		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	65,740		66,590		850
Final Assembly	104,530		103,690				$(840)
	$(d)		$(e)		$(f)		$(840)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$31,840		$34,070		$2,230
Materials	72,800		72,290				$(510)
Power and light	4,620		5,500		880
Maintenance	7,300		7,990		690
	$116,560		$119,850		$3,800		$(510)

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

a. $	g. $
b. $	h. $
c. $	i. $
d. $	j. $
e. $	k. $
f. $	l. $