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 $929,000 $926,750 $(2,250) Central Region 669,600 665,900 (3,700) Western Region (G) (H) $(1) $(J) $(K) $(L) $(5,950) Garland Company Budget Performance Report-Manager, Western Region Plant Department For the Month Ended November 30 Budget Actual Over Budget Under Budget Chip Fabrication $(A) $(B) $(C) Electronic Assembly 191,750 194,350 2,600 Final Assembly 307,050 306,280 $(770) $(D) $(E) $(F) $(770)