Budget Performance Reports for Cost Centers Partially completed budget performance reports for Runquist Company, a manufacturer of air conditioners, are provided below.

RUNQUIST COMPANY Budget Performance Report-Vice President, Production For the Month Ended April 30 Plant Budget $454,300 327,100 Actual $454,300 323,800 Over Budget (Under) Budget Daytona Little Rock Oxford $0 (3,300) $j) $(k) $(3,300) RUNQUIST COMPANY Budget Performance Report-Plant Manager, Oxford Plant For the Month Ended April 30 Department Actual Over Budget $(c) 1,130 (Under) Budget Condenser Assembly Electronic Assembly Final Assembly Budget $(a) 87,050 139,280 $(d) $(b) 88,180 138,170 $(e) $(f)