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 $469,100 337,800 Actual $469,100 334,400 Over Budget Under Budget $0 (3,400) $0) $(k) $(3,400) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Chip Fabrication Electronic Assembly Final Assembly Budget Actul Over Budget Under Budget s(a) 67,440 108,580 $(d) $(b) 68,320 107,710 $(e) $(c) 880 $(870) $(f) $(870) Garland Company Budget Performance Report-Supervisor, Chip Fabrication Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Factory wages Materials Power and light Maintenance Budget Actual Over Budget Under Budget $28,380 62,220 3,900 7,260 $101,760 $30,370 61,780 4,640 7,950 $104,740 $1,990 s(440) 740 690 $3,420 $(440) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. 9. b. C. d. e. k. 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 plant has experienced a budget overrun. Its budget reveals that the Chip FabricationDepartment caused the majority of the budget overrun. The supervisor of the Chip FabricationDepartment should investigate the reasons for the budget overruns in