Budget Performance Reports for Cost Centers

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

Delmar Company Budget Performance ReportVice President, Production For the Month Ended June 30

Plant	Actual	Budget	Over Budget	(Under) Budget
Eastern Region	$561,500	$561,500		$0
Central Region	400,300	404,300		(4,000)
Western Region	(g)	(h)	(i)
	$(j)	$(k)	$(l)	$(4,000)

Delmar Company Budget Performance ReportManager, Western Region Plant For the Month Ended June 30

Department	Actual	Budget	Over Budget	(Under) Budget
Chip Fabrication	$(a)	$(b)	$(c)
Electronic Assembly	72,400	71,470	930
Final Assembly	114,150	115,070		$(920)
	$(d)	$(e)	$(f)	$(920)

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

Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$32,900	$30,750	$2,150
Materials	64,580	65,040		$(460)
Power and light	4,620	3,880	740
Maintenance	9,040	8,260	780
	$111,140	$107,930	$3,670	$(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 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