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 Actual Budget Over Budget (Under) Budget Plant Eastern Region $359,400 $359,400 $0 Central Region 256,200 258,800 (2,600) Western Region (9) (h) (0) $0) $(k) $(1) $(2,600) 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 95,480 94,250 1,230 Final Assembly 150,800 $(1,210) 149,590 $(d) $(e) $(f) $(1,210) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Actual Budget Over Budget (Under) Budget Cost Factory wages $31,060 $29,030 $2,030 Materials 65,690 66,150 $(460) Power and light 3,700 3,110 590 Maintenance 8,390 7,660 730 $108,840 $105,950 $3,350 $(460) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ g. $ b. $ h. $ C. $ i. $ d. $ j. $ e. $ k. $ f. $ 1. $ b. Complete the following memo to Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for June. MEMO To: Randi Wilkes, Vice President of Production The Western Region Chip Fabrication plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in factory wages, power and light, and maintenance