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	$502,800		$502,800				$0
Central Region	362,000		358,400				(3,600)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,600)

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	66,920		67,790		870
Final Assembly	107,740		106,880				$(860)
	$(d)		$(e)		$(f)		$(860)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$27,240		$29,150		$1,910
Materials	68,950		68,470				$(480)
Power and light	4,700		5,590		890
Maintenance	6,920		7,580		660
	$107,810		$110,790		$3,460		$(480)

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

a. $fill in the blank 1	g. $fill in the blank 2
b. $fill in the blank 3	h. $fill in the blank 4
c. $fill in the blank 5	i. $fill in the blank 6
d. $fill in the blank 7	j. $fill in the blank 8
e. $fill in the blank 9	k. $fill in the blank 10
f. $fill in the blank 11	l. $fill in the blank 12