Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Plant Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Actual Budget Over Budget Under Budget $2,409,400 $2,420,000 $(10,600) 2,998,400 3,000,000 (1.600) (g (h) $(i) s) $(k) $(1) $(12.200) Eastern Region Central Region Western Region Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Actual Budget Over Budget Under Budget Chip Fabrication s(a) $(b) $(c) Electronic Assembly 703,200 700,000 3,200 Final Assembly 516,600 525,000 $(8,400) $(d) s(e) $(f) $(8,400) Cost Factory wages Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Actual Budget Over Budget Under Budget 595,500 $82,000 $13,500 115,300 120,000 $(4,700) 49,950 45,000 4,950 37,200 28,000 9,200 5297,950 $275,000 S27,650 $(4,700) Materials Power and light Maintenance a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ 105,330 x g. $ 323,600 x b. $ 108,490 X h.s h. 326,770 x 3,160 X i. $ 3,170 X c. $ d. $ 323,600 X j. $ 1,269,300 x 1,268,470 X e. S e 326,770 X k. $ f. s 1,080 x I. $ 4,000 X b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget overruns in factory wages, power and light, and maintenance that exceeded a budget surplus in materials