Budget Performance Reports for Cost Centers Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow: Delmar Company Budget Performance Report-Vice President, Production For the Month Ended June 30 Plant Actual Budget Over Budget (Under) Budget Eastern Region $453,300 $453,300 $0 Central Region 323,100 326,400 (3,300) Western Region (h) (1) $0) $(k) $(1) $(3,300) (9) Delmar Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30 Department Actual Budget Over Budget (Under) Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 92,470 91,280 1,190 Final Assembly 143,980 145,140 $(1,160) 5(d) $(e) $(0) $(1,160) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $30,930 $28,910 $2,020 Materials 60,210 60,630 $(420) Power and light 4,810 4,040 770 Maintenance 9,040 8,260 780 $104,990 $101.840 $3,570 $(420) .. Complete the budget performance reports by determining the correct amounts for the lettered spaces (1) as marked above. 9 his hs e. LS d. 13 e. KS IS b. Complete the following memoto Band Wilkes, vice president of production for Demar Company, explaining the performance of the production division for June MEMO To: Randi Wilkes, Vice President of Production The plant has experienced a budget overrun. Its budget reveals that the Department should investigate the reasons for the budget overruns in Department caused the majority of the budget overrun. The supervisor of the