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	Budget		Actual		Over Budget		Under Budget
Eastern Region	$391,300		$391,300				$0
Central Region	281,700		278,900				(2,800)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(2,800)

Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
Department	Budget		Actual		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	64,440		65,280		840
Final Assembly	102,460		101,640				$(820)
	$(d)		$(e)		$(f)		$(820)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$26,250		$28,090		$1,840
Materials	59,790		59,370				$(420)
Power and light	4,610		5,490		880
Maintenance	6,790		7,440		650
	$97,440		$100,390		$3,370		$(420)

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

a. $fill in the blank 1	g. $fill in the blank 2
b. $fill in the blank 3	h. $fill in the blank 4
c. $fill in the blank 5	i. $fill in the blank 6
d. $fill in the blank 7	j. $fill in the blank 8
e. $fill in the blank 9	k. $fill in the blank 10
f. $fill in the blank 11	l. $fill in the blank 12

b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November.

MEMO To: Cassandra Reid, Vice President of Production

The plant has experienced a budget overrun. Its budget reveals that the Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in .