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 Eastern Region Central Region Western Region Budget Actual 350,800 250,100 Over Budget Under Budget $0 (2,500) $350,800 252,600 $0) $(k) $(2,500) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Department Chip Fabrication Electronic Assembly Final Assembly Budget $(a) 83,220 132,320 $(d) Over Budget Under Budget s(b) 84,300 131,260 s(e) $(c) 1,080 $(1,060) $(f) $(1,060) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget actorv waa $27.940 $29.900 $1.960 Check My Work Next