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 $490,000 $490,000 $0 Central Region 349,300 352,800 (3,500) Western Region (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 69,500 68,610 890 Final Assembly 109,580 110,460 $(880) $(d) $(e) $(f) $(880)