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 $466,300 $466,300 $0 Central Region 335,700 332,300 (3,400) Western Region (g) (h) (i) $(j) $(k) $(1) $(3,400) 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) $(c) Electronic Assembly 95,490 96,730 1,240 Final Assembly 153,740 152,510 $(1,230) $(d) $(e) $(f) $(1,230) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $29,990 $32,090 $2,100 Materials 66,030 65,570 $(460) Power and light 4,620 5,500 880 Maintenance 6,190 $106,830 6,780 590 $109,940 $3,570 $(460) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. $ g. $ b. $ h. $ c. $ i. $ d. $ j. $ e. $ k. $ f. $ 1. $