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 Budget Actual Over Budget Under Budget Eastern Region $385,000 $385,000 $0 Central Region 277,200 274,400 (2,800) Western Region (g) (h) (1) $(J) $(k) $(1) $(2,800) 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 94,230 95,450 1,220 Final Assembly 150,770 149,560 $(1,210) $(d) $(e) $(f) $(1,210) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $20,360 $21,790 $1,430 Materials 74,610 74,090 $(520) Power and light 3,420 4,070 650 Maintenance 7,940 8,690 750 $106,330 $108,640 $2,830 $(520) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. a. $ b. $ c. $ d. $ e. $ 9. h. 1. $ j. S k. $ f. $ b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of th production division for November MEMO To: Cassandra Reid, Vice President of Production 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 plant has experienced a budget overrun. Its budget reveals that the Department caused the Department should investigate the reasons for the budget majority of the budget overrun. The supervisor of the overruns in