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 $471,200 $471,200 50 Central Region 335,900 339,300 (3,400) Western Region (g) (h) (i) $(j) $ (k) $(1 ) $(3,400) 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 88,370 87,240 1,130 Final Assembly 137,600 138,710 $(1,110) $(d) $(e) $ (f ) $(1,110)Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $24,700 $23,080 $1,620 Materials 64,400 64,850 $(450) Power and light 5,450 4,580 870 Maintenance 7,770 7,100 670 $102,320 $99,610 $3,160 $(450) ) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (ail) as marked above. 0, ,4: w: 4: e4: 4: W: '4