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 $541,000 $541,000 $0 Central Region 385,600 389,500 (3,900) Western Region (9) (h) (0) $0) $(k) $(1) $(3,900) 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 73,730 72,780 950 Final Assembly 114,790 115,720 $(930) $(d) $(e) $(f) $(930) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $33,280 $31,100 $2,180 Materials 63,110 63,550 $(440) Power and light 5,360 4,500 860 Maintenance 6,730 6,150 580 $108,480 $105,300 $3,620 $(440) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. a. $ g. $ b. $ h. $ C. $ i. $ d. $ j. $ e. $ k. $ S f. $ 1. $ 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