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	$928,000	$925,800		$(2,200)
Central Region	668,200	664,700		(3,500)
Western Region	(G)	(H)	$(I)
	$(J)	$(K)	$(L)	$(5,700)

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	191,000	193,500	2,500
Final Assembly	308,750	307,950		$(800)
	$(D)	$(E)	$(F)	$(800)

Garland Company
Budget Performance ReportSupervisor, Chip Fabrication
For the Month Ended November 30
Cost	Budget	Actual	Over Budget	Under Budget
Factory wages	$59,340	$60,860	$1,520
Materials	158,900	157,900		$(1,000)
Power and light	8,920	10,560	1,640
Maintenance	15,080	16,440	1,360
	$242,240	$245,760	$4,520	$(1,000)

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.

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.

A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.