Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow:

Garland Company Budget Performance ReportVice President, Production For the Month Ended November 30
Plant	Budget		Actual		Over Budget		Under Budget
Eastern Region	$577,200		$577,200				$0
Central Region	415,600		411,400				(4,200)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(4,200)

Garland Company Budget Performance ReportManager, Western Region Plant For the Month Ended November 30
Department	Budget		Actual		Over Budget		Under Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	90,300		91,470		1,170
Final Assembly	144,480		143,320				$(1,160)
	$(d)		$(e)		$(f)		$(1,160)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$29,460		$31,520		$2,060
Materials	74,910		74,390				$(520)
Power and light	4,060		4,830		770
Maintenance	6,080		6,660		580
	$114,510		$117,400		$3,410		$(520)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.

a. $	g. $
b. $	h. $
c. $	i. $
d. $	j. $
e. $	k. $
f. $	l. $

b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November.