get Performance Reports for Cost Centers tially completed budget performance reports for Garland Company, a manufacturer of light duty tors, follow: Garland Company Budget Performance Report-Vice President, Production For the Month Ended November 30 Plant Budget Actual Over Budget Under Budget Eastern Region $356,000 $356,000 $0 Central Region 256,300 253,700 (2,600) Western Region (g) (h) (1) $(j) $(k) $(1) $(2,600) 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 96,320 97,570 1,250 Final Assembly 155,080 153,840 $(1,240) $(d) $(e) $(f) $(1,240)