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	$468,500	$468,500		$0
Central Region	333,900	337,300		(3,400)
Western Region	(g)	(h)	(i)
	$(j)	$(k)	$(l)	$(3,400)

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	75,170	74,210	960
Final Assembly	117,050	117,990		$(940)
	$(d)	$(e)	$(f)	$(940)

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

Cost	Actual	Budget	Over Budget	(Under) Budget
Factory wages	$33,370	$31,190	$2,180
Materials	73,710	74,230		$(520)
Power and light	4,870	4,090	780
Maintenance	6,770	6,180	590
	$118,720	$115,690	$3,550	$(520)

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

Amount	Amount
a. $	g. $
b. $	h. $
c. $	i. $
d. $	j. $
e. $	k. $
f. $	l. $