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

669,600

665,900

(3,700)

Western Region

(G)

(H)

$(I)

$(J)

$(K)

$(L)

$(5,950)

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

191,750

194,350

2,600

Final Assembly

307,050

306,280

$(770)

$(D)

$(E)

$(F)

$(770)

Garland Company

Budget Performance ReportSupervisor, Chip Fabrication

For the Month Ended November 30

Cost

Budget

Actual

Over Budget

Under Budget

Factory wages

$59,200

$60,620

$1,420

Materials

155,100

154,000

$(1,100)

Power and light

8,620

10,120

1,500

Maintenance

15,200

16,560

1,360

$238,120

$241,300

$4,280

$(1,100)

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.