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 Over Budget Under Budget Eastern Region $543,500 $543.500 50 Central Region 391,300 387,400 (3.900) Western Region $3,900) Plant Actual Garland Company Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Budget Actual Over Budget Under Budget Chip Fabrication $) Electronic Assembly 97.430 98.700 1.270 Final Assembly 156,860 155,610 $(1.250) 51.250) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Budget Actual Over Budget Under Budget Factory wages $32,610 $34.890 52,280 Materials 67,270 66.800 $(470) Power and light 3,380 4,020 Maintenance 8,710 5111,970 $115.250 5(470) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. a. this LS d. J. es IS LS