ses EX 24-1 Budget performance reports for cost centers OBJ. 2 Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Plant Eastern Region Central Region Western Region Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Actual Budget Over Budget $2,409,400 $2,420,000 2,998,400 3,000,000 (h) (k) Under Budget $(10,600) (1,600) $(12,200) Under Budget Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Actual Budget Over Budget Chip Fabrication Electronic Assembly $703,200 $700,000 $ 3,200 Final Assembly 516,600 525,000 $ (f) (b) $(8,400) $(8.400) le) Under Budget Cost Factory wages Materials Power and light Maintenance Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Actual Budget Over Budget $ 95,500 $ 82,000 $13,500 115,300 120,000 49,950 45,000 4,950 37,200 28,000 9,200 $297,950 $275,000 $27,650 $(4,700) $(4,700) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces. b. Compose a memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November