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 Under Budget Plant Budget Actual over Budget Eastern Region $421,800 $421,800 $0 Central Region 303,700 (3,000) 300,700 Western Region (g) (h) (i) $G) $(k) $0) $(3,000) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Budget Actual Over Budget Under Budget Department Chip Fabrication $(a) $(b) $(c) Electronic Assembly 80,290 81,330 1,040 Final Assembly $(1,030) 129,270 128,240 $(f) $(d) $(e) $(1,030)

Answer 1

| Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Plant Eastern Region Central Region Western Region Over Budget Under Budget Budget Actual 421,800 421,800 303,700 300,700 316,350 8 319,070 h 1,041,850 ; 1,041,570 k -3,000 2,720 i 2,7201 -3,000 Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Chip Fabrication Electronic Assembly Final Assembly Budget | Actual | Over Budget Under Budget | 106,790 a 109,500 b 2,710 80,290 81,330 1,040 129,270 128,240 -1,030 316,350d 319,070 e 3,750 f -1,030 | Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Factory wages Materials Power and light Maintenance Budget | Actual 25,000 26,750 70,5301 70,040 3,980 4,740 7,280 7,970 106,790 109,500 Over Budget Under Budget 1,750 -490 760 690 3,200 -490 The Western region plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication Department caused the majority of the budget overrun. The supervisor of the Chip Fabrication Department should investigate the reasons for the budget overruns in factory wages, power and light, and maintenace.

Working: La From Budget Performance Report-Supervisor, Chip Fabrication b From Budget Performance Report-Supervisor, Chip Fabrication C109500-106790 d 106790+80290+129270 e 109500+81330+128240 f 2710+1040 g refer d h refere i 319070-316350 į 421800+303700+316350 k 421800+300 700+319070 I refer i | 106,790 | 109,500 2,710 316,350 319,070 3,750 316350 3190 70 2,720 1,041,850 1,041,570 2,720