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 $541,200 $541,200 $0 Central Region 389,700 385,800 (3,900) Western Region (g) (h) (i) $(J) $(k) $(1) $(3,900) 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 93,810 95,030 1,220 Final Assembly 149,160 147,970 $(1,190) $(d) $(e) $(f) $(1,190)