Budget Performance Reports for Cost Centers
Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow:
![Garland Company<br>Budget Performance Report-Vice President, Production<br>For the Month Ended November 30<br>Plant<br>Budget<br>Actual<br>Over Budget<br>Under Budget<br>Eastern Region<br>$402,700<br>$402,700<br>$0<br>Central Region<br>289,900<br>287,000<br>(2,900)<br>Western Region<br>(g)<br>(h)<br>(i)<br>$(])<br>$(k)<br>$(1)<br>$(2,900)<br>Garland Company<br>Budget Performance Report-Manager, Western Region Plant<br>For the Month Ended November 30<br>Department<br>Budget<br>Actual<br>Over Budget<br>Under Budget<br>Chip Fabrication<br>$(a)<br>$(b)<br>$(c)<br>Electronic Assembly<br>82,250<br>83,320<br>1,070<br>Final Assembly<br>132,420<br>131,360<br>$(1,060)<br>$(d)<br>$(e)<br>$(f)<br>$(1,060)<br>Garland Company<br>Budget Performance Report--Supervisor, Chip Fabrication<br>For the Month Ended November 30<br>Cost<br>Budget<br>Actual<br>Over Budget<br>Under Budget<br>Factory wages<br>$29,570<br>$31,640<br>$2,070<br>Materials<br>65,290<br>64,830<br>$(460)<br>Power and light<br>4,090<br>4,870<br>780<br>Maintenance<br>8,450<br>9,250<br>800<br>$107,400<br>$110,590<br>$3,650<br>$(460)<br>](https://s3.us-east-1.amazonaws.com/storage.unifolks.com/qimg-008/008_hhkizp0-sapqrao4.png)
Extracted text: Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $402,700 $402,700 $0 Central Region 289,900 287,000 (2,900) Western Region (g) (h) (i) $(]) $(k) $(1) $(2,900) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 82,250 83,320 1,070 Final Assembly 132,420 131,360 $(1,060) $(d) $(e) $(f) $(1,060) Garland Company Budget Performance Report--Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $29,570 $31,640 $2,070 Materials 65,290 64,830 $(460) Power and light 4,090 4,870 780 Maintenance 8,450 9,250 800 $107,400 $110,590 $3,650 $(460)
Extracted text: a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. а. $ g. $ b. $ h. $ с. $ i. $ d. $ j. $ е. $ k. $ f. $ I. $ b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November. МЕМО To: Cassandra Reid, Vice President of Production The plant has experienced a budget overrun. Its buc 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