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Budget Performance Reports for Cost Centers Partially completed budget performan

ID: 2426882 • Letter: B

Question

Budget Performance Reports for Cost Centers Partially completed budget performance reports for Iliad Company, a manufacturer of air conditioners, are provided below. Iliad Company Budget Performance Report—Vice President, Production For the Month Ended April 30, 2014 Plant Budget Actual Over Budget Under Budget Mid-Atlantic Region $381,100 $381,100 $0 West Region 274,400 271,700 2,700 South Region (g) (h) (i) $(j) $(k) $(l) $2,700 Iliad Company Budget Performance Report—Manager, South Region Plant For the Month Ended April 30, 2014 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 65,280 66,130 850 Final Assembly 105,750 104,900 $850 $(d) $(e) $(f) $850 Iliad Company Budget Performance Report—Supervisor, Chip Fabrication For the Month Ended April 30, 2014 Cost Budget Actual Over Budget Under Budget Factory wages $24,590 $26,310 $1,720 Materials 75,090 74,560 $530 Power and light 3,290 3,920 630 Maintenance 8,730 9,560 830 $111,700 $114,350 $3,180 $530 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. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget in wages, power and light, and maintenance that exceeded a budget in materials.

Explanation / Answer

Iliad Company Budget Performance Report—Vice President, Production For the Month Ended April 30, 2014

Iliad Company Budget Performance Report—Manager, South Region Plant For the Month Ended April 30, 2014

  Iliad Company Budget Performance Report—Supervisor, Chip Fabrication For the Month Ended April 30, 2014

PLANT BUDGET ACTUAL OVER BUDGET UNDER BUDGET Mid-Atlantic Region 381100 381100 0 West Region 274400 271700 2700 South Region (g) 246120 (h) 245590 (i) 4010 TOTAL (j) 901620 (k) 898390 (l) 4010 2700
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