Budget Performance Reports for Cost Centers Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow: Plant Eastern Region Central Region Western Region Delmar Company Budget Performance Report-Vice President, Production For the Month Ended June 30 Actual Budget Over Budget (Under) Budget $4,200,000 $4,250,000 ${50,000) 6,175,000 6,200,000 (25,000) $0) Sk) $(U) ${75.000) Delmar Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30 Department Actual Budget Over Budget (Under) Budget Chip Fabrication s (a) $(b) $(c) Electronic Assembly 2,575,000 2,500,000 75,000 Final Assembly 1,640,000 1,700,000 $(60,000) $(d) sle) $(0) $(60,000) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Actual Budget Over Budget (Under) Budget Factory wages $1,450,000 $1,200,000 $250,000 Materials 1,575,000 1,600,000 $125,000) Power and light 945,000 900,000 45,000 Maintenance 330,000 300,000 30,000 $4,300,000 $4,000,000 $325,000 $125,000) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (al) as marked above