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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 Actual Budget Over Budget Under Budget Eastern Region $522,400 $522,400 $0 Central Region 376,100 372,300 $3,800 Western Region (g) (i) (h) $(k) $() $(1) $2,890 Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Actual Budget Over Budget Under Budget Chip Fabrication $(a) $(c) $(b) 91,500 Electronic Assembly 90,330 1,170 Final Assembly 143,620 142,470 $1,150 $(d) $(e) $(f) $4,040 Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Actual Budget Over Budget Under Budget Factory wages $27,540 $29,470 $1,930 Materials 68,610 68,130 $480 Power and light 3,770 4,490 720 Maintenance 7,380 8,080 700 $107,300 $110,170 $480 $3,350 a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. a. $ g. $ b. $ h. $ C. $ i. $ d. $ j. $ e. $ k. $ f. $ I. $ in factory wages, power and light, and b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget maintenance that exceeded a budget in materials