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 Actual $532,000 379,200 Over Budget Budget $532,000 383,000 Under Budget $0 (3,800) $G) $(k) $(3,800) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Budget $(a) 93,600 148,820 $(d) Over Budget Under Budget Department Chip Fabrication Electronic Assembly Final Assembly $(b) 94,820 147,630 $(e) $(c) 1,220 $(1,190) $(f) $(1,190)