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 Actual $2,287,900 Plant Eastern Region Central Region Western Region Budget $2,300,000 3,000,000 Over Budget Under Budget $(12,100) (11,600) 2,988,400 $0) $(k) $(23,700) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Department Chip Fabrication Electronic Assembly Final Assembly Over Budget Under Budget Budget s(a) 700,000 525,000 $(d) s(c) 3,200 $(b) 703,200 516,600 $(e) s(8,400) s(8,400) s(f) Garland Company Budget Performance Report-Supervisor, Chip Fabrication Check My Work