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 Budget Over Budget Under Budget $364,900 $364,900 $0 Eastern Region Central Region 262,700 260,100 $2,600 Western Region (9) (h) (i) $0) $(k) $(1) $3,180 Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Actual Budget Over Budget Under Budget Department Chip Fabrication $(a) $(b) $(c) Electronic Assembly 65,190 66,040 850 Final Assembly 104,300 103,470 $830 $(d) $(e) $(f) $4,010 Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Actual Budget Over Budget Under Budget Factory wages $28,270 $30,250 $1,980 Materials 58,460 58,050 $410 Power and light 4,240 5,050 810 Maintenance 8,200 8,980 780 $99,170 $102,330 $410 $3,570 a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. a. $ g. $ b. $ h. $ i. $ d. $ e. $ k. $ f. $ I. $ b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget in factory wages, power and light, and maintenance that exceeded a budget in materials