Budget performance reports for cost centers

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 actual budget over budget under budget
eastern region $2,409,400 $2,420,000 $(10,600)
central region 2,998,400 3,000,000 (1,600)
western region (g) (h) (i)
$(j) $(k) $(l) $(12,200)