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 Actual Budget Over Budget Under Budget Eastern Region $382,600 $382,600 $0 Central Region 275,500 272,700 $2,800 Western Region (9) (h) (0) $(1) $(k) $(0) $2,560 Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Actual Budget Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 73,310 74,260 950 Final Assembly 116,560 115,630 $930 $(d) $(e) $(f) $3,490 Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Actual Budget Over Budget Under Budget $23,610 $25,260 $1,650 Cost Factory wages Materials 68,340 67,860 $480 Power and light 3,810 4,530 720 Maintenance 6,800 7,450 650 $102,560 $105,100 $480 $3,020 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. $ I. $ b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget in factory wages, power and light, and maintenance that exceeded a budget in materials