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 $576,300 $576,300 $0 Central Region 414,900 410,800 $4,100 Western Region (g) (h) (i) $(j) $(k) $(1) $3,250 Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Actual Budget Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 90,820 92,000 1,180 Final Assembly 145,310 144,150 $1,160 $(d) $(e) $(f) $4,410