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 $576,900 $576,900 $0 Central Region 415,400 411,200 (4,200) Western Region (g) (h) (1) $(J) $(k) $(1) $(4,200) 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 98,720 100,000 1,280 Final Assembly 157,950 156,690 $(1,260) $(d) $(e) $(f) $(1,260)