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	$515,100		$515,100				$0
Central Region	370,900		367,200				(3,700)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,700)

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	72,250		73,190		940
Final Assembly	116,320		115,390				$(930)
	$(d)		$(e)		$(f)		$(930)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$28,100		$30,070		$1,970
Materials	59,170		58,760				$(410)
Power and light	4,600		5,470		870
Maintenance	7,290		7,980		690
	$99,160		$102,280		$3,530		$(410)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.

a. $	g. $
b. $	h. $
c. $	i. $
d. $	j. $
e. $	k. $
f. $	l. $

b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November.

MEMO To: Cassandra Reid, Vice President of Production

The plant has experienced a budget overrun. Its budget reveals that the Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in .