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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	$542,200		$542,200				$0
Central Region	390,400		386,500		$3,900
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$2,430

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	82,300		83,370				1,070
Final Assembly	132,500		131,440		$1,060
	$(d)		$(e)		$(f)		$3,490

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$23,210		$24,830				$1,620
Materials	66,060		65,600		$460
Power and light	3,190		3,800				610
Maintenance	6,890		7,540				650
	$99,350		$101,770		$460		$2,880

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. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget

surplusesoverruns

in factory wages, power and light, and maintenance that exceeded a budget

surplusoverrun

in materials.