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 Report$$Vice President, Production

For the Month Ended November $30$

Plant Budget Actual Over Budget Under Budget

Eastern Region $$543,500$ $$543,500$ $$0$

Central Region $391,300387,400(3,900)$

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

$$($j$)$ $$($k$)$ $$($l$)$ $$(3,900)$

Garland Company

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

For the Month Ended November $30$

Department Budget Actual Over Budget Under Budget

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

Electronic Assembly $68,44069,330890$

Final Assembly $108,820107,950$ $$(870)$

$$($d$)$ $$($e$)$ $$($f$)$ $$(870)$

Garland Company

Budget Performance Report$$Supervisor$,$ Chip Fabrication

For the Month Ended November $30$

Cost Budget Actual Over Budget Under Budget

Factory wages $$27,680$ $$29,620$ $$1,940$

Materials $63,98063,530$ $$(450)$

Power and light $3,7404,450710$

Maintenance $8,1308,900770$

$$103,530$ $$106,500$ $$3,420$ $$(450)$

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

$9$ answers requirerd