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 $461,300 $461,300 $0 Central Region 332,100 328,800 (3,300) Western Region (g) (h) (i) $0) $(k) $(1) $(3,300) 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 69,780 70,690 910 Final Assembly 110,950 110,060 $(890) $(d) $(e) $(f) $(890)