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	$2,300,000		$2,287,900				$(12,100)
Central Region	3,000,000		2,988,400				(11,600)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(23,700)

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	700,000		703,200		3,200
Final Assembly	525,000		516,600				$(8,400)
	$(d)		$(e)		$(f)		$(8,400)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget	Actual	Over Budget	Under Budget
Factory wages	$ 82,000		$ 95,500		$13,500
Materials	120,000		115,300				$(4,700)
Power and light	45,000		49,950		4,950
Maintenance	28,000		37,200		9,200
	$275,000		$297,950		$27,650		$(4,700)

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