Question

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 Report—Vice President, Production For the Month Ended November 30
Plant	Actual		Budget		Over Budget		Under Budget
Eastern Region	$389,000		$389,000				$0
Central Region	280,100		277,300		$2,800
Western Region	(g)		(h)				(i)
	$(j)		$(k)		$(l)		$3,120

Garland Company Budget Performance Report—Manager, Western Region Plant For the Month Ended November 30
Department	Actual		Budget		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)				$(c)
Electronic Assembly	76,420		77,410				990
Final Assembly	121,510		120,540		$970
	$(d)		$(e)		$(f)		$4,090

Garland Company Budget Performance Report—Supervisor, Chip Fabrication For the Month Ended November 30
Cost	Actual		Budget		Over Budget		Under Budget
Factory wages	$30,740		$32,890				$2,150
Materials	71,790		71,290		$500
Power and light	4,250		5,060				810
Maintenance	6,690		7,330				640
	$113,470		$116,570		$500		$3,600

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

Answer 1