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 $523,700 $523,700 $0 Central Region 373,300 377,100 (3,800) Western Region (g) (h) (1) $(1) $(k) $(1) $(3,800) 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 71,620 70,700 920 Final Assembly 112,220 113,120 $(900) $(d) $(e) $(f) $(900) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Over (Under) Cost Actual Budget Budget Budget Factory wages $21,060 $19,680 $1,380 Materials 58,040 58,450 $(410) Power and light 5,320 4,470 850 Maintenance 7,270 $91,690 6,640 630 $89,240 $2,860 $(410) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. a. S b. f c. S 9. h. s 1. d. S e. S f. S 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 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 L Department should investigate the reasons for the budget overruns in (