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 $543,000 $543,000 $0 Central Region 391,000 387,100 (3,900) Western Region (g) (h) (1) $(1) $(K) $(1) $(3,900) 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 84,470 85,570 1,100 Final Assembly 136,000 134,910 $(1,090) $(d) $(e) $(f) $(1,090) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $30,440 $32,570 $2,130 Materials 59,760 59,340 $(420) Power and light Maintenance 3,360 4,000 640 8,690 $102,250 9,520 830 $105,430 $3,600 $(420) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. $ b. $ 9. $ h. $ 1. $ c. $ d. $ 1. $ k. $ e. $ f. $ 1. $ 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 To: Cassandra Reid, Vice President of Production The plant has experienced a budget overrun. Its budget reveals that the Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in