Partially completed budget performance reports for Runquist Company, a manufacturer of air conditioners, are provided below. RUNQUIST COMPANY Budget Performance Report—Vice President, Production For the Month Ended April 30 Plant Budget Actual Over Budget (Under) Budget Daytona $515,400 $515,400 $0 Little Rock 371,100 367,400 (3,700) Oxford (g) (h) (i) $(j) $(k) $(l) $(3,700) RUNQUIST COMPANY Budget Performance Report—Plant Manager, Oxford Plant For the Month Ended April 30 Department Budget Actual Over Budget (Under) Budget Condenser Assembly $(a) $(b) $(c) Electronic Assembly 72,740 73,690 950 Final Assembly 116,380 115,450 $(930) $(d) $(e) $(f) $(930) RUNQUIST COMPANY Budget Performance Report—Supervisor, Condenser Assembly For the Month Ended April 30 Department Budget Actual Over Budget (Under) Budget Factory wages $21,600 $23,110 $1,510 Materials 71,600 71,100 $(500) Power and light 4,000 4,760 760 Maintenance 8,230 9,010 780 $105,430 $107,980 $3,050 $(500) a. Complete the budge