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 $572,400 $572,400 $0 Central Region 408,000 412,100 (4,100) Western Region (h) (i) $0) $(k) $(1) $(4,100) (9) 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 67,250 66,390 860 Final Assembly 106,030 106,890 $(860) $(d) $(e) $(f) $(860) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $25,390 $23,730 $1,660 Materials 74,010 74,530 $(520) Power and light 3,940 3,310 630 Maintenance 9,150 8,360 790 $112,490 $109,930 $3,080 $(520) 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. $ 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 The 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