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 $420,200 $420,200 $0 Central Region 299,500 302,500 (3,000) Western Region (9) (h) (i) $(1) $(k) $(1) $(3,000) 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 87,310 86,190 1,120 Final Assembly 136,800 137,900 $(1,100) $(d) $(e) $(f) $(1,100) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $31,440 $29,380 $2,060 Materials 75,460 75,990 $(530) Power and light 4,630 3,890 740 Maintenance 7,160 6,540 620 $118,690 $115,800 $3,420 $(530) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-I) as marked above. a. $ 118,690 g. $ 342,800 b. $ 115,800 h. $ 339,890 C. $ 2,890 i. $ d. $ 342,800 j. $ e. $ 339,890 k. $ f. $ I. $ 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 Department caused the majority of the budget overrun. The supervisor of the Chip Fabrication Department should investigate the reasons for the budget overruns in The Western Region plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication factory wages, power and light, and maintenance