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 Actual Budget Over Budget Under Budget Eastern Region $447,200 $447,200 $0 Central Region 322,000 318,800 $3,200 Western Region (g) (h) (1) $(j) $(k) $(1) $2,940 Department Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Budget Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 88,980 90,140 1,160 Final Assembly 141,480 140,350 $1,130 $(d) $(e) $(f) $4,070 Garland Company Budget Performance Report-Supervisor, Chip Fabrication