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 Eastern Region Central Region Western Region Cost Department Chip Fabrication Electronic Assembly Final Assembly Factory wages Materials Actual $570,200 406,400 Power and light (g) $(j) Maintenance Actual Delmar Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30 $(a) 71,060 110,650 $(d) Actual Over Budget Budget $570,200 410,500 $26,040 66,880 (h) $(k) 5,110 6.620 Budget $(b) 70,150 111,540 $(e) (1) $(1) Budget $24,340 67,350 4,290 6.050 Over Budget Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 $(c) 910 $(f) (Under) Budget Over Budget $1,700 820 570 (4,100) $0 $(4,100) (Under) Budget $(890) $(890) (Under) Budget $(470) Over (Under) Budget Budget Budget $24,340 $1,700 67,350 5,110 4,290 6,620 6,050 $104,650 $102,030 $3,090 $(470) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. s Cost Factory wages Materials Power and light Maintenance b. s C. S d. S e. S Actual $26,040 66,830 Feedback 9.5 h. s CheckMy J.S k MEMO To: Randi Wilkes, Vice President of Production 6.S b. Complete the following memo to Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for June 820 570 $(470) Department caused the majority of the budget overrun. The The Western Region plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication supervisor of the Chip Fabrication Department should investigate the reasons for the budget overruns in factory wages, power and light, and maintenance