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 Region Central Region Western Region Budget $366,700 264,000 Actual $366,700 261,400 Over Budget Under Budget $0 (2,600) $(k) $(2,600) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Budget $(a) 92,460 147,940 $(d) Over Budget Under Budget Department Chip Fabrication Electronic Assembly Final Assembly $(b) 93,660 146,760 $(e) $(c) 1,200 $(1,180) $(f) $(1,180) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages Materials Power and light Maintenance $20,440 60,070 4,050 8,470 $93,030 $21,870 59,650 4,820 9,270 $95,610 $1,430 $(420) 770 800 $3,000 $(420) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. b. C. d. $ e