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 $552,700 $552,700 $0 Central Region 393,900 397,900 (4,000) Western Region (9) (h) (1) $(K) $(1) $(4,000) $01) 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 73,710 72,760 950 Final Assembly 115,490 116,420 $(930) $(d) $(e) $(0) $(930) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $32,120 $30,020 $2,100 Materials 63,290 63,740 $(450) Power and light 5,020 4,220 800 Maintenance 9,470 8,650 820 $109,900 $106,630 $3,720 $(450) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (2-1) as marked above. b. h. CS 1.5 ds . e