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 $451,500 $451,500 $0 Central Region 321,800 325,100 (3,300) Western Region (g) (h) (i) $(j) $(k) $(1) $(3,300) 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 80,750 79,710 1,040 Final Assembly 127,300 128,330 $(1,030) $(d) $(e) $(f) $(1,030) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $33,140 $30,970 $2,170 Materials 66,210 66,680 $(470) Power and light 5,050 4,240 810 Maintenance 6,830 6,240 590 $111,230 $108,130 $3,570 $(470)