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	$360,800		$360,800				$0
Central Region	259,800		257,200		$2,600
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,990

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	81,870		82,930				1,060
Final Assembly	130,170		129,130		$1,040
	$(d)		$(e)		$(f)		$4,030

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$25,780		$27,580				$1,800
Materials	59,020		58,610		$410
Power and light	4,050		4,820				770
Maintenance	8,490		9,300				810
	$97,340		$100,310		$410		$3,380

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. $___