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 $437,500 $437,500 $0 Central Region 315,000 311,900 (3,100) Western Region (9) (h) (i) $() $(k) $(1) $(3,100) 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 91,150 92,330 1,180 Final Assembly 145,840 144,670 $(1,170) $(d) $(e) $(f) $(1,170) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Budget Actual Over Budget Under Budget $24,000 $25,680 $ $1,680 60,610 60,190 $(420) Cost Factory wages Materials Power and light 3,580 4,260 680 Maintenance 8,170 8,950 780 $96,360 $99,080 $3,140 $(420) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ g. $ b. $ h. $ h. c. $ i. $ d. $ j. $ e. $ k. $ f. $ 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 Department caused the majority of the budget overrun. The plant has experienced a budget overrun. Its budget reveals that the Department should investigate the reasons for the budget overruns in supervisor of the