Chapter 09 Homework (Application) 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 $343,500 $343,500 $0 Central Region 247,300 244,800 (2,500) Western Region (9) (h) (1) $0) $(k) $(1) $(2,500) Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $(c) $(a) 73,760 Electronic Assembly $(b) 74,720 117,080 960 Final Assembly 118,020 $(940) $(d) $(e) $(f) $(940) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $24,290 $25,990 $1,700 Materials 69,850 69,360 $(490) Power and light 3,620 4,310 690 Maintenance 7,940 8,690 750 $105,700 $108,350 $3,140 $(490) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ g. $ b. $ h. $ c. $ d. $ e. $ k. $ 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 Western Region plant has experienced a budget overrun. Its budget