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 $404,900 $404,900 SO Central Region 288,600 291,500 (2,900) Western Region (9) (h) (1) $0) $(R) s(0) $(2,900) Delmar Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30 Department Actual Budget Over Budget (Under) Budget Chip Fabrication $() $(b) $(c) electronic Assembly 82,250 81,190 1,060 Final Assembly 128,060 129,090 $(1,030) $(d) $(e) $(t) $(1,030) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $25,310 $23,650 $1,660 Materials 69,590 70,080 $(490) Power and light 3,960 3,330 630 Maintenance 9,580 8,750 830 $108,440 $105,810 33,120 5(490) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (-1) as marked above a. b. C. d. JS ki b. Complete the following memo to Randi Wikes, vice president of production for Dolmar Comory, explaining the performance of the production division for sure. MEMO Tot Randi Wilkes, Vice President of Production plant has experienced a budget overrun. Its budget reveals that the Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in The