Question

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	$928,200	$930,500		$(2,300)
Central Region	666,600	670,000		(3,400)
Western Region	(G)	(H)	(I)
Total	(J)	(K)	$(L)	$(5,700)

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	$192,750	$190,250	$2,500
Final Assembly	307,220	308,000		$(780)
Total	(D)	(E)	$(F)	$(780)

Garland COMPANY
Budget Performance Report—Supervisor, Chip Fabrication
For the Month Ended November 30
Cost	Actual	Budget	Over Budget	Under Budget
Factory wages	$60,300	$58,880	$1,420
Materials	155,740	156,900		$(1,160)
Power and light	10,180	8,720	1,460
Maintenance	16,370	15,050	1,320
Total	$242,590	$239,550	$4,200	$(1,160)

	Required:
A.	Complete the budget performance reports by determining the correct amounts for the lettered spaces. Enter all amounts as positive numbers. No decimal places are needed.
B.	Explain the performance of the production division for November.

Answer 1

Garland Co.
Budget performance report - Vice president Production
for the month ended November 30
Plant	Actual	Budget Over Budget	Over Budget	Under Budget
Eastern Region	928200	930500		-2300
Central Region	666600	670000		-3400
Western Region	742560	737800	4760		(from second table)
Total	2337360	2338300	4760	-5700
Garland Co.
Budget performance report - Manager, Western Region Plant
for the month ended November 30
Plant	Actual	Budget Over Budget	Over Budget	Under Budget
Chip Fabrication	242590	239550	3040		(from third table)
Electronic Assembly	192750	190250	2500
Final Assembly	307220	308000		-780
Total	742560	737800	5540	-780
Garland Co.
Budget performance report - Supervisor, Chip Fabrication
for the month ended November 30
Plant	Actual	Budget Over Budget	Over Budget	Under Budget
Factory wages	60300	58880	1420
Materials	155740	156900		-1160
Power and light	10180	8720	1460
Maintenance	16370	15050	1320
Total	242590	239550	4200	-1160
The production division has been performing correctly with Eastern and Central Plants, the actual costs are
in less than the budgeted. Only Western Region has not been performing and actual expenses is over the budgeted
one.