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 Over Budget Under Budget Eastern Region $392,500 282,600 Budget $392,500 279,800 $2,800 Central Region Western Region (9) (h) (0) $() $(1) $2,740 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) 78,090 124,160 $(0) 1,020 Electronic Assembly $(b) 79,110 123,170 $(e) Final Assembly $990 $(f) $(d) $3,730 Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Actual Over Budget Under Budget $1,710 Factory wages $24,460 62,260 Budget $26,170 61,820 5,180 Materials $440 Power and light 4,350 830 Maintenance 6,990 610 6,380 $97,450 $100,160 $440 $3,150 a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. 9. $ b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget factory wages, power and light, and maintenance that exceeded a budget in materials