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 $491,500 $491,500 Central Region 350,400 353,900 (3,500) Western Region (9) $(k) $(3,500) SO 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 76,870 75,880 990 Final Assembly 121,190 122,170 $(980) s(d) s(e) $(980) $ Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $30,470 $28,480 $1,990 Materials 66,160 66,630 $(470) Power and light 3,890 3,270 620 Maintenance 7,420 6,780 640 $107.940 $105,160 $3,250 $(470) a. cumplete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. g. $ b. 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 The Western Region plant has experienced a budget overrun. Its budget reveals that the Chip Fabrication Department caused the majority of the budget overrun. The supervisor of the Chip Fabrication Department should Investigate the reasons for the budget overruns in factory wages, power and light, and maintenance