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 ReportVice President, Production For the Month Ended November 30
Plant	Budget		Actual		Over Budget		Under Budget
Eastern Region	$539,800		$539,800				$0
Central Region	388,700		384,800				(3,900)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,900)

Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
Department	Budget		Actual		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	74,070		75,030		960
Final Assembly	118,510		117,560				$(950)
	$(d)		$(e)		$(f)		$(950)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$22,500		$24,080		$1,580
Materials	75,370		74,840				$(530)
Power and light	3,710		4,410		700
Maintenance	6,030		6,600		570
	$107,610		$109,930		$2,850		$(530)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.