Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow:

Delmar Company Budget Performance ReportVice President, Production For the Month Ended June 30
Plant	Actual		Budget		Over Budget		(Under) Budget
Eastern Region	$420,200		$420,200				$0
Central Region	299,500		302,500				(3,000)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,000)

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	72,720		71,790		930
Final Assembly	113,240		114,150				$(910)
	$(d)		$(e)		$(f)		$(910)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$27,950		$26,120		$1,830
Materials	61,350		61,780				$(430)
Power and light	5,150		4,330		820
Maintenance	9,340		8,530		810
	$103,790		$100,760		$3,460		$(430)

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

a. $	g. $
b. $	h. $
c. $	i. $
d. $	j. $
e. $	k. $
f. $	l. $

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 Department should investigate the reasons for the budget overruns in .