Partially completed budget performance reports for Garland C

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)

Solution

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.