Partially completed budget performance reports for Garland Company, a manufacturer of light duty motors, follow:

Garland Company

Budget Performance Report$$Vice President, Production

For the Month Ended November $30$

Plant Budget Actual Over Budget Under Budget

Eastern Region $$375,900$ $$375,900$ $$0$

Central Region $270,600267,900(2,700)$

Western Region $($g$)($h$)($i$)$

$$($j$)$ $$($k$)$ $$($l$)$ $$(2,700)$

Garland Company

Budget Performance Report$$Manager$,$ Western Region Plant

For the Month Ended November $30$

Department Budget Actual Over Budget Under Budget

Chip Fabrication $$($a$)$ $$($b$)$ $$($c$)$

Electronic Assembly $82,09083,1601,070$

Final Assembly $132,160131,100$ $$(1,060)$

$$($d$)$ $$($e$)$ $$($f$)$ $$(1,060)$

Garland Company

Budget Performance Report$$Supervisor$,$ Chip Fabrication

For the Month Ended November $30$

Cost Budget Actual Over Budget Under Budget

Factory wages $$28,530$ $$30,530$ $$2,000$

Materials $63,74063,290$ $$(450)$

Power and light $4,7505,650900$

Maintenance $7,5408,260720$

$$104,560$ $$107,730$ $$3,620$ $$(450)$

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$.$