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	$936,000	$933,800		$(2,200)
Central Region	669,200	665,850		(3,350)
Western Region	(G)	(H)	$(I)
	$(J)	$(K)	$(L)	$(5,550)

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	192,750	195,460	2,710
Final Assembly	308,550	307,700		$(850)
	$(D)	$(E)	$(F)	$(850)

Garland Company
Budget Performance ReportSupervisor, Chip Fabrication
For the Month Ended November 30
Cost	Budget	Actual	Over Budget	Under Budget
Factory wages	$58,700	$60,200	$1,500
Materials	157,000	155,900		$(1,100)
Power and light	8,520	10,040	1,520
Maintenance	15,030	16,450	1,420
	$239,250	$242,590	$4,440	$(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.