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

Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Plant Eastern Region $2,300,000 $2,287,900 Central Region 3,000,000 2,988,400 Western Region Budget Actua Over Budget Under Budget $(12,100) (11,600) $(k) $(23,700) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual $(b) Electronic Assembly 700,000 703,200 525,000 516,600 s(e) Budget $(a) Over Budget Under Budget Chip Fabrication $(c) 3,200 Final Assembly $(8,400) $(8,400) s(f) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actua Over Budget Under Budget Factory wages 82,000 95, 500 $13, 500 120,000 115, 300 Power and light 45,000 49,950 28,000 37,200 $275,000 $297,950 Materials $(4,700) 4,950 9,200 $27,650 Maintenance $(4, 700)