Budget Performance Reports for Cost Centers Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow: Plant Eastern Region Central Region Western Region Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Budget Actual Over Budget Under Budget $2,300,000 $2,287,900 $(12,100) 3,000,000 2,988,400 (11,600) (9) (h) (1) $0) $(k) $(1) $(23,700) 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 700,000 703,200 3,200 Final Assembly 525,000 516,600 $(8,400) $(d) $(e) $(1) $(8,400) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $ 82,000 $ 95,500 $13,500 Materials 120,000 115,300 $(4,700) Power and light 45,000 49,950 4,950 Maintenance 28,000 37,200 9,200 $275,000 $297,950 $27,650 504,700) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (1) as marked above 0 hs C. d. 1.5 ks 1:5 Is 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 overron. The Supervisor of the Department should investigate the reasons for the budget overruns in