Budget Performance Reports for Cost Centers Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow: Plant Delmar Company Budget Performance Report-Vice President, Production For the Month Ended June 30 Actual Budget Over Budget (Under) Budget $466,200 $466,200 $0 332,300 335,700 (3,400) (h) (1) Eastern Region Central Region Western Region $0) $(k) $0) $(3,400) Delmar Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30 Department Actual Budget Over Budget (Under) Budget $(a) $(b) $(c) Chip Fabrication Electronic Assembly Final Assembly 950 74,120 116,130 73,170 117,070 $(940) $(d) $(e) $(0) $(940) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Checide Drie Final Assembly 116,130 $(940) 117,070 $(e) $(d) $(f) $(940) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $24,370 $22,780 $1,590 Materials 59,640 60,060 $(420) Power and light 4,310 3,620 690 Maintenance 8,480 7,740 740 $96,800 $94,200 $3,020 $(420) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. s 105,290X 9. $ 278,720 X b. 108,510 X h, sl 281,960 x C. 3,660 X 1.S 4,530 X d. . 278,720 X J. $ 1,081,420 X e. 281,960 x ks 1,081,260 X 4,530 X 1. 4,530 X b. Complete the following memo to Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the MEMO To: Randi Wilkes, Vice President of Production