Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Plant Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Budget Actual Over Budget Under Budget $445,700 $445,700 $0 320,900 317,700 (3,200) (h) Eastern Region Central Region Western Region $0) $(k) $(3,200) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) Electronic Assembly 70,390 71,310 Final Assembly 113,330 112,420 $(910) $(d) $(e) $(0) $(910) Cost Factory wages Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Budget Actual Over Budget Under Budget $20,030 $21,430 $1,400 58,490 58,080 $(410) 3,730 4,440 710 7,650 8,380 730 $89,900 $92,330 $2,840 $(410) Materials Power and light Maintenance a. Complete the budget performa ce reports by determining the correct amounts for the lettered spaces (a-I) as marked above. f. $ b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production November MEMO To: Casandra Reid Vice President of Production