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 Actual Plant Eastern Region Central Region Western Region Over Budget Budget $2,300,000 3,000,000 Under Budget $(12,100) (11,600) $2,287,900 2,988,400 $0) $(k) $(23,700) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Department Chip Fabrication Electronic Assembly Final Assembly Budget $(a) 700,000 525,000 $(d) Over Budget Under Budget $(b) 703,200 516,600 $(e) $(c) 3,200 $(8,400) $(f) $(8,400)