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	$549,800		$549,800				$0
Central Region	395,900		391,900		4,000
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$3,170

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	83,630		84,720				1,090
Final Assembly	134,640		133,560		$1,080
	$(d)		$(e)		$(f)		$4,250

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$28,770		$30,780				$2,010
Materials	64,070		63,620		$450
Power and light	4,380		5,210				830
Maintenance	8,110		8,880				770
	$105,330		$108,490		$450		$3,610

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.