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 Budget Actual Over Budget Under Budget $2,300,000 $2,287,900 $(12,100) 3,000,000 2,988,400 (11,600) Plant Eastern Region Central Region Western Region (9) (h) (0) $G) $(k) $(1) $(23,700) 1 st part 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 700,000 703,200 3,200 Final Assembly 525,000 516,600 $(8,400) $(d) $(e) $(f) $(8,400) Garland Company Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $ 95,500 $13,500 $ 82,000 120,000 Materials 115,300 $(4,700) Power and light 45,000 49,950 4,950 Maintenance 28,000 37,200 9,200 $275,000 $297,950 $27,650 $(4,700) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ g. $ b. $ h. $ c. $ i. $ d. $ j. $ e. $ k. $ f. $ 1. $