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

Garland COMPANY
Budget Performance ReportManager, Western Region Plant
For the Month Ended November 30
Department	Actual	Budget	Over Budget	Under Budget
Chip Fabrication	(A)	(B)	(C)
Electronic Assembly	$192,750	$190,250	$2,500
Final Assembly	307,220	308,000		$(780)
Total	(D)	(E)	$(F)	$(780)

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