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 Over (Under) Plant Actual Budget Budget Budget Eastern Region $482,700 $482,700 $0 Central Region Western Region 344,000 347,500 (3,500) (g) (h) (i) $(j) $(k) $(1) $(3,500) Delmar Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30 Over (Under) Department Actual Budget Budget Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 64,920 64,090 830 Final Assembly 102,350 103,180 $(830) $(d) $(e) $(f) $(830) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Factory wages $33,210 $31,040 Over Budget $2,170 (Under) Budget Materials 70,600 71,100 $(500) Power and light 4,560 3,830 Maintenance 8,280 7,560 730 720 $116,650 $113,530 $3,620 $(500) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. $ b. $ c. $ d. $ e. $ f. $ g. $ h. $ i. $ j. $ k. $ 1. $ 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 should investigate the reasons for the budget overruns in Department caused the majority of the budget overrun. The supervisor of the