Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Plant Eastern Region Central Region Western Region Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Budget Actual Over Budget Under Budget $417,400 $417,400 300,500 297,500 (3,000) (9) $0) $(k) $(3,000) $(3,000) 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 89,400 90,560 1,160 Final Assembly 143,930 142,780 $(1,150) $(d) $(e) $(8) $(1,150) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $21,190 $1,390 Materials $(420) $19,800 59,720 3,280 8,310 Power and light Maintenance 59,300 3,900 9,100 620 790 Cost Budget Actual Over Budget Under Budget Factory wages $19,800 $21,190 $1,390 Materials 59,720 59,300 $(420) Power and light 3,280 3,900 620 Maintenance 8,310 9,100 790 $91,110 $93,490 $2,800 $(420) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November. MEMO To: Cassandra Reid, Vice President of Production The Western Region Chip Fabrication plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in factory wages, power and light, and maintenance