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 $476,000 $476,000 $0 Central Region 339,300 342,700 (3,400) Western Region (g) (h) (i) $(j) $(k) $(1) $(3,400) 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 90,910 89,740 1,170 Final Assembly 143,320 144,480 $(1,160) $(d) $(e) $(f) $(1,160)