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 $347,500 $347,500 $0 Central Region 247,700 250,200 (2,500) Western Region (9) (h) (i) $C) $(k) $(1) $(2,500) 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 81,400 80,360 1,040 Final Assembly 126,750 127,770 $(1,020) 129.00 $(d) $(e) $(f) $(1,020) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $24,750 $23,130 $1,620 Materials 60,850 61,280 $(430) Power and light 5,650 4,750 900 Maintenance 6,620 6,050 570 $97,870 $95,210 $3,090 $(430) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ 97,870 g. $ 306,020 b. $ 95,210 h. $ 303,340 c. $ 2,660 i. $ d. $ 306,020 j. $ e. $ 303,340 k. $ f. $ 2,680 X 1. $