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 Budget Plant Actual Under Budget Over Budget Eastern Region $407,600 $407,600 $0 Central Region (2,900) 293,500 290,600 Western Region $j) $(k) $(2,900) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Budget Under Budget Actual Over Budget Department $(b) $(c) $(a) Chip Fabrication Electronic Assembly 70,470 71,390 920 112,750 111,850 $(900) Final Assembly $(d) $(e) $(f) $(900) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Under Budget Actual Over Budget $28,020 Factory wages $29,980 $1,960 66,810 66,340 Materials $(470) Power and light 3,300 3,930 630 6,270 6,870 600 Maintenance $(470) $107,120 $3,190 $104,400 a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above d. j. 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