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 9375,700 270,500 Actual $375,700 267,800 $0 Central Region (2,700) $(k) s(U) $(2,700) Garland Company Budget Performance Report-Manager, Western Region Plant Budget $(a) 68,790 110,750 s(d) $(b) 69,680 109,860 $(e) $(c) Electronic Assembly 890 Final Assembly $(890) $(t) Garland Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended November 30 Under Budget Cost Factory wages Materials Power and light Maintenance Over Budget $24,440 68,480 3,620 8,770 $105,310 $1,710 $26,150 68,000 $(480) 690 9,600 830 $108,060 $(480)