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 $375,400 $375,400 $0 Central Region 270,300 267,600 (2,700) Western Region (9) (h) (1) $(k) $(0) $(2,700) $0) 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) $(0) Electronic Assembly 80,860 81,910 1,050 Final Assembly 129,380 128.340 $(1,040) $(d) s(e) s(f) $(1,040) Garland Company Budget Performance Report -Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $28,720 $30,730 $2,010 Materials 66,710 66,240 $(470) Power and light 4,190 4,990 800 Maintenance 5,930 6.490 560 $105,550 $108,450 $3,370 $(470) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (8-1) as marked above. 0.5 b. h. 1. C d. J. $ e. 1. f. 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