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 Plant Eastern Regiorn Central Region Western Region Budget $471,900 339,800 Actual $471,900 336,400 Over Budget Under Budget $0 (3,400) $j) $(k) $(3,400) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Budget $(a) 82,890 132,620 $(d) Over Budget Under Budget Department Chip Fabrication Electronic Assembly Final Assembly $(b) 83,970 131,560 $(e) $(c) 1,080 $(1,060) $(f) $(1,060)