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	$930,500	$928,200		$(2,300)
Central Region	670,000	666,600		(3,400)
Western Region	(G)	(H)	$(I)
	$(J)	$(K)	$(L)	$(5,700)

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	190,250	192,750	2,500
Final Assembly	308,000	307,220		$(780)
	$(D)	$(E)	$(F)	$(780)

Garland Company
Budget Performance ReportSupervisor, Chip Fabrication
For the Month Ended November 30
Cost	Budget	Actual	Over Budget	Under Budget
Factory wages	$58,880	$60,300	$1,420
Materials	156,900	155,740		$(1,160)
Power and light	8,720	10,180	1,460
Maintenance	15,050	16,370	1,320
	$239,550	$242,590	$4,200	$(1,160)

	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.
b.	Explain the performance of the production division for November.