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 Forthe Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $464,600 $464,600 $0 Central Region 334,500 331,200 (3,300) Western Region (9) (h) (1) $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 90,810 91,990 1,180 Final Assembly 144,390 143,230 $(1,160) $(d) $(e) $(f) $(1,160) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $22,680 $24,270 $1,590 Materials 71,430 70,930 $(500) Power and light 3,280 3,900 620 Maintenance 6,880 7,530 650 $104,270 $106,630 $2,860 $(500) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. 9. h. b. $ I.S C. d. $ e. $ k. $ I. S f. b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November. MEMO Next