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 Budget Actual Over Budget Under Budget $535,300 $535,300 $0 385,400 381,500 (3,900) Eastern Region Central Region Western Region (h) (i) (9) $(j) $(k) $(1) $(3,900) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Over Budget Under Budget Chip Fabrication $(c) Actual $(b) 77,180 120,920 $(a) 76,190 121,900 Electronic Assembly 990 Final Assembly $(980) $(d) $(e) $(f) $(980) Cost Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Budget Actual Over Budget Under Budget $26,110 $27,940 $1,830 63,600 63,150 $(450) 3,280 3,900 620 6,930 7,590 660 Factory wages Materials Power and light Maintenance $99,920 $102,580 $3,110 $(450) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ g. $ 0 0 0 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