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	$4,200,000	$4,250,000		$(50,000)
Central Region	6,175,000	6,200,000		(25,000)
Western Region	(g)	(h)	$(i)
	$(j)	$(k)	$(l)	$(75,000)

Department	Actual	Budget	Over Budget	(Under) Budget
Chip Fabrication	$(a)	$(b)	$(c)
Electronic Assembly	2,575,000	2,500,000	75,000
Final Assembly	1,640,000	1,700,000		$(60,000)
	$(d)	$(e)	$(f)	$(60,000)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30

Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$1,450,000	$1,200,000	$250,000
Materials	1,575,000	1,600,000		$(25,000)
Power and light	945,000	900,000	45,000
Maintenance	330,000	300,000	30,000
	$4,300,000	$4,000,000	$325,000	$(25,000)

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 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