Budget Performance Reports for Cost Centers

Partially completed budget performance reports for Iliad Company, a manufacturer of air conditioners, are provided below.

Iliad Company Budget Performance ReportVice President, Production For the Month Ended April 30, 2014
Plant	Budget		Actual		Over Budget		Under Budget
Mid-Atlantic Region	$482,500		$482,500				$0
West Region	347,400		343,900				3,500
South Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$3,500

Iliad Company Budget Performance ReportManager, South Region Plant For the Month Ended April 30, 2014
Department	Budget		Actual		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	84,340		85,440		1,100
Final Assembly	134,100		133,030				$1,070
	$(d)		$(e)		$(f)		$1,070

Iliad Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended April 30, 2014
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$28,140		$30,110		$1,970
Materials	73,020		72,510				$510
Power and light	4,260		5,070		810
Maintenance	7,700		8,430		730
	$113,120		$116,120		$3,510		$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. $

b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget

in wages, power and light, and maintenance that exceeded a budget

in materials.