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	$556,600		$556,600				$0
Central Region	400,800		396,800				(4,000)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(4,000)

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	70,150		71,060		910
Final Assembly	111,540		110,650				$(890)
	$(d)		$(e)		$(f)		$(890)

Garland Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended November 30
Cost	Budget		Actual		Over Budget		Under Budget
Factory wages	$22,840		$24,440		$1,600
Materials	70,890		70,390				$(500)
Power and light	3,360		4,000		640
Maintenance	8,350		9,140		790
	$105,440		$107,970		$3,030		$(500)

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. $

b. Complete the following memo to Cassandra Reid, vice president of production for Garland Company, explaining the performance of the production division for November.