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 $353,200 $353,200 $0 Central Region 254,300 251,800 (2,500) Western Region (9) (h) (0) $() $(k) $(1) $(2,500) 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 96,400 97,650 1,250 Final Assembly 155,200 153,960 $(1,240) $(d) $(e) $(f) $(1,240) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $32,560 $34,840 $2,280 Materials 62,750 62,310 $(440) Power and light 3,340 3,970 630 Maintenance 7,630 8,350 720 $106,280 $109,470 $3,630 $(440) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ g. $ b. $ h. $ C. $ i. $ d. s j. $ e. $ k. $ f. 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 plant has experienced a budget overrun. Its budget reveals that the Department caused the majority of the budget overrun. The supervisor of the should investigate the reasons for the budget overruns in Department