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 ReportVice President, Production For the Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $539,700 $539,700 $0 Central Region 388,600 384,700 (3,900) Western Region (g) (h) (i) $(j) $(k) $(l) $(3,900) Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 70,240 71,150 910 Final Assembly 113,090 112,190 $(900) $(d) $(e) $(f) $(900) Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $31,180 $33,360 $2,180 Materials 73,300 72,790 $(510) Power and light 4,490 5,340 850 Maintenance 7,200 7,880 680 $116,170 $119,370 $3,710 $(510) a. Complete the budget performance

reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. $fill in the blank 1 g. $fill in the blank 2 b. $fill in the blank 3 h. $fill in the blank 4 c. $fill in the blank 5 i. $fill in the blank 6 d. $fill in the blank 7 j. $fill in the blank 8 e. $fill in the blank 9 k. $fill in the blank 10 f. $fill in the blank 11 l. $fill in the blank 12 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 Department should investigate the reasons for the budget overruns in . Check My Work