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 $503,400 $503,400 $0 Central Region 362,400 358,800 (3,600) Western Region (g) (h) (i) $(j) $(k) $(1) $(3,600) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Actual Chip Fabrication $(a) Electronic Assembly 93,580 $(b) 94,800 Over Budget $(c) Under Budget 1,220 Final Assembly 149,730 148,530 $(1,200) $(d) $(e) $(f) $(1,200) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $21,360 $22,860 $1,500 Materials 72,170 71,660 $(510) Power and light 4,420 5,260 840 Maintenance 6,270 6,870 600