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 Novemhar an Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November an Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended Novamban an b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget and light, and maintenance that exceeded a budget in materials. in factory wages