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	Actual		Budget		Over Budget		Under Budget
Eastern Region	$416,800		$416,800				$0
Central Region	300,100		297,100		$3,000
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,720

Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
Department	Actual		Budget		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)				$(c)
Electronic Assembly	85,080		86,190				1,110
Final Assembly	136,980		135,880		$1,100
	$(d)		$(e)		$(f)		$3,820

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$27,470		$29,390				$1,920
Materials	73,150		72,640		$510
Power and light	3,410		4,060				650
Maintenance	6,840		7,490				650
	$110,870		$113,580		$510		$3,220

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. $