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	Budget		Actual		Over Budget		Under Budget
Eastern Region	$379,900		$379,900				$0
Central Region	273,500		270,800				(2,700)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(2,700)

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	90,780		91,960		1,180
Final Assembly	144,340		143,190				$(1,150)
	$(d)		$(e)		$(f)		$(1,150)

Garland Company Budget Performance Report—Supervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$27,880		$29,830		$1,950
Materials	70,410		69,920				$(490)
Power and light	3,870		4,610		740
Maintenance	8,270		9,060		790
	$110,430		$113,420		$3,480		$(490)

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. 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  .

Answer 1

Garland Company
Budget Performance Report—Manager, Western Region Plant
For the Month Ended November 30
Department	Actual	Budget	Over Budget	Under Budget
Chip Fabrication	$110,430		$113,420		$2,990
Electronic Assembly	$90,780		$91,960		$1,180
Final Assembly	$144,340		$143,190				-$1,150
	$345,550		$348,570		$4,170		-$1,150
Garland Company
Budget Performance Report—Vice President, Production
For the Month Ended November 30
Plant	Actual	Budget	Over Budget	Under Budget
Eastern Region	$379,900		$379,900				$0
Central Region	$273,500		$270,800				-$2,700
Western Region	$345,550		$348,570		$3,020
	$998,950		$999,270		$3,020		-$2,700

a.	$110,430.00	g	$345,550.00
b	$113,420.00	h	$348,570.00
c	$2,990.00	i	$3,020.00
d	$345,550.00	j	$998,950.00
e	$348,570.00	k	$999,270.00
f	$4,170.00	l	$3,020.00