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) $(1) $(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)

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) $(1) $(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)

Managerial Accounting

15th Edition

ISBN:9781337912020

Author:Carl Warren, Ph.d. Cma William B. Tayler

Publisher:Carl Warren, Ph.d. Cma William B. Tayler

Chapter10: Evaluating Decentralized Operations

Section: Chapter Questions

Problem 1PB

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Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Garland CompanyBudget Performance Report—Vice President, ProductionFor the Month Ended November 30 Plant Actual Budget Over Budget Under Budget Eastern Region $553,800 $553,800 $0 Central Region 398,700 394,700 $4,000 Western Region (g) (h) (i) $(j) $(k) $(l) $2,700 Garland CompanyBudget Performance Report—Manager, Western Region PlantFor the Month Ended November 30 Department Actual Budget Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 68,450 69,340 890 Final Assembly 109,520 108,640 $880 $(d) $(e) $(f) $3,580 Garland CompanyBudget Performance Report—Supervisor, Chip FabricationFor the Month Ended November 30 Cost Actual Budget Over Budget Under Budget Factory wages $26,430…
Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Garland CompanyBudget Performance Report—Vice President, ProductionFor the Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $356,500 $356,500 $0 Central Region 256,700 254,100 (2,600) Western Region (g) (h) (i) $(j) $(k) $(l) $(2,600) Garland CompanyBudget Performance Report—Manager, Western Region PlantFor the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 89,720 90,890 1,170 Final Assembly 143,550 142,400 $(1,150) $(d) $(e) $(f) $(1,150) Garland CompanyBudget Performance Report—Supervisor, Chip FabricationFor the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages…
Budget Performance Reports for Cost Centers Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow: Delmar CompanyBudget Performance Report—Vice President, ProductionFor the Month Ended June 30 Plant Actual Budget Over Budget (Under) Budget Eastern Region $360,500 $360,500 $0 Central Region 257,000 259,600 (2,600) Western Region (g) (h) (i) $(j) $(k) $(l) $(2,600) Delmar CompanyBudget Performance Report—Manager, Western Region PlantFor the Month Ended June 30 Department Actual Budget Over Budget (Under) Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 90,830 89,660 1,170 Final Assembly 143,200 144,350 $(1,150) $(d) $(e) $(f) $(1,150) Delmar CompanyBudget Performance Report—Supervisor, Chip FabricationFor the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $31,650…
Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Garland CompanyBudget Performance Report—Vice President, ProductionFor the Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $368,100 $368,100 $0 Central Region 265,000 262,400 (2,600) Western Region (g) (h) (i) $(j) $(k) $(l) $(2,600) Garland CompanyBudget Performance Report—Manager, Western Region PlantFor the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 73,000 73,950 950 Final Assembly 116,070 115,140 $(930) $(d) $(e) $(f) $(930) Garland CompanyBudget Performance Report—Supervisor, Chip FabricationFor the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $30,480…
Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Garland CompanyBudget Performance Report—Vice President, ProductionFor the Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $461,100 $461,100 $0 Central Region 332,000 328,700 (3,300) Western Region (g) (h) (i) $(j) $(k) $(l) $(3,300) Garland CompanyBudget Performance Report—Manager, Western Region PlantFor the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 66,550 67,420 870 Final Assembly 106,480 105,630 $(850) $(d) $(e) $(f) $(850) Garland CompanyBudget Performance Report—Supervisor, Chip FabricationFor the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $29,360…
Budget Performance Reports for Cost Centers Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow: Delmar CompanyBudget Performance Report—Vice President, ProductionFor the Month Ended June 30 Plant Actual Budget Over Budget (Under) Budget Eastern Region $4,200,000 $4,250,000 $(50,000) Central Region 6,175,000 6,200,000 (25,000) Western Region (g) (h) $(i) $(j) $(k) $(l) $(75,000) Delmar CompanyBudget Performance Report—Manager, Western Region PlantFor the Month Ended June 30 Department Actual Budget Over Budget (Under) Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 2,575,000 2,500,000 75,000 Final Assembly 1,640,000 1,700,000 $(60,000) $(d) $(e) $(f) $(60,000) Delmar CompanyBudget Performance Report—Supervisor, Chip FabricationFor the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget…