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 Budget 396,100 $396,100 285,200 Under Budget $0 (2,900) Actual Over Budget Plant Eastern Region Central Region Western Region 282,300 $U) s(k) s(U) $(2,900) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Chip Fabrication Electronic Assembly Final Assembly Budget $(a) 98,020 s(b) 99,290 155,850 154,600 $(e) Actual Over Budget Under Budget s(c) 1,270 $(1,250) $(1,250) $(d) s(f) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Factory wages Materials Power and light Maintenance Budget $21,010 59,740 4,290 7,290 92,330 Actual Over Budget Under Budget $22,480 59,320 5,110 7,980 $94,890 $1,470 $(420) 820 690 $2,980 $(420) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. 9. C. d. k. b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the vember Power and light 4,290 7,290 $92,330 5,110 7,980 $94,890 820 690 $2,980 Maintenance $(420) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. b. h. d. e. k. b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November. MEMO To: Cassandra Reid, Vice President of Production The majority of the budget overrun. The supervisor of the plant has experienced a budget overrun. Its budget reveals that the Department caused the Department should investigate the reasons for the budget overruns in