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 Budget Actual Over Budget Under Budget Eastern Region $448,200 $448,200 SO Central Region 322,700 319,500 (3,200) Western Region (9) (h) $(k) s(0) $(3,200) $G) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication s(a) s(b) s(c) Electronic Assembly 76,150 77,140 990 Final Assembly 122,600 121,620 $(980) s(d) s(0) $(980) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $22,340 $23,900 $1,560 Materials 66,080 65,620 $(460) Power and light 4,510 5,370 860 Maintenance 7,820 740 $100,750 $103,450 $3,160 $(460) 8.560 a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. S 275,000 X g. 9 b. s h. $ C. $ i. $ d. s e. $ k. $ f. s I. $ 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 Western Region plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication Department caused the majority of the budget overrun. The supervisor of the Chip Fabrication Department should investigate the reasons for the budget overruns in