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	$530,900		$530,900				$0
Central Region	382,200		378,400				(3,800)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,800)

Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
Department	Budget		Actual		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	66,640		67,510		870
Final Assembly	105,960		105,110				$(850)
	$(d)		$(e)		$(f)		$(850)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$30,360		$32,490		$2,130
Materials	59,000		58,590				$(410)
Power and light	4,280		5,090		810
Maintenance	7,180		7,860		680
	$100,820		$104,030		$3,620		$(410)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.