Delmar Company Budget Performance ReportVice President, Production For the Month Ended June 30
Plant	Actual		Budget		Over Budget		(Under) Budget
Eastern Region	$4,200,000		$4,250,000				$(50,000)
Central Region	6,175,000		6,200,000				(25,000)
Western Region	(g)		(h)		$(i)
	$(j)		$(k)		$(l)		$(75,000)

Delmar Company Budget Performance ReportManager, Western Region Plant For the Month Ended June 30
Department	Actual		Budget		Over Budget		(Under) Budget
Chip Fabrication	$(a)		$(b)		$(c)
Electronic Assembly	2,575,000		2,500,000		75,000
Final Assembly	1,640,000		1,700,000				$(60,000)
	$(d)		$(e)		$(f)		$(60,000)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$1,450,000		$1,200,000		$250,000
Materials	1,575,000		1,600,000				$(25,000)
Power and light	945,000		900,000		45,000
Maintenance	330,000		300,000		30,000
	$4,300,000		$4,000,000		$325,000		$(25,000)

a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above.

a. $fill in the blank 1	g. $fill in the blank 2
b. $fill in the blank 3	h. $fill in the blank 4
c. $fill in the blank 5	i. $fill in the blank 6
d. $fill in the blank 7	j. $fill in the blank 8
e. $fill in the blank 9	k. $fill in the blank 10
f. $fill in the blank 11	l. $fill in the blank 12

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 ___eastern/western/central___ plant has experienced a budget overrun. Its budget reveals that the __chip fabrication/electronic assembly/final assembly____ Department caused the majority of the budget overrun. The supervisor of the____chip fabrication/electronic assembly/final assembly ____ Department should investigate the reasons for the budget overruns in .(a, b, or c)

• factory wages, materials, and maintenance
• materials, power and light, and maintenance
• factory wages, power and light, and maintenance