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	$929,000	$926,750		$(2,250)
Central Region	668,000	664,400		(3,600)
Western Region	(G)	(H)	$(I)
	$(J)	$(K)	$(L)	$(5,850)

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	190,500	193,190	2,690
Final Assembly	307,000	306,250		$(750)
	$(D)	$(E)	$(F)	$(750)

Garland Company
Budget Performance ReportSupervisor, Chip Fabrication
For the Month Ended November 30
Cost	Budget	Actual	Over Budget	Under Budget
Factory wages	$58,720	$60,220	$1,500
Materials	158,000	156,940		$(1,060)
Power and light	8,500	10,060	1,560
Maintenance	15,110	16,610	1,500
	$240,330	$243,830	$4,560	$(1,060)

	Required:
a.	Complete the budget performance reports by determining the correct amounts for the lettered spaces. Enter all amounts as positive numbers. No decimal places are needed.
b.	Explain the performance of the production division for November