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 Actual Budget Over Budget Under Budget Eastern Region S930.650 $933.000 $(2.350) (3.650) Central Region Western Region 564,950 668.800 (G) (H) SJ) S(K) SCO) SCL) (6.000) Garland COMPANY Budget Performance Report-Manager, Western Region Plant For the Month Ended November 30 Department Actual Budget Over Budget Under Budget Chip Fabrication (A) (B) $2.500 Electronic Assembly $193.000 $190,500 Final Assembly 306,370 307,150 S(D) S(E) $(780) $(780) (F) Garland COMPANY Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Cost Actual Budget Over Budget Under Budget $1.400 Factory wages $60,340 $58,940 Materials 158,000 150,000 $(1.000) Power and light 10,140 8.800 Maintenance 16,390 15,010 $244.870 S241,550 1.540 1,380 $4.320 S(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