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 ReportVice President, Production For the Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $2,300,000 $2,287,900 $(12,100) Central Region 3,000,000 2,988,400 (11,600) Western Region (g) (h) (i) $(j) $(k) $(l) $(23,700) Garland Company Budget