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

SASKATOON COMPANY
Budget Performance ReportVice President, Production
For the Month Ended June 30, 2016
Plant	Budget	Actual	Over Budget	Under Budget
Eastern Region	$932,500	$930,150		$2,350
Central Region	668,400	665,200		3,200
Western Region	(G)	(H)	(I)
Total	(J)	(K)	$(L)	$5,550

SASKATOON COMPANY
Budget Performance ReportManager, Western Region Plant
For the Month Ended June 30, 2016
Department	Budget	Actual	Over Budget	Under Budget
Chip Fabrication	(A)	(B)	(C)
Electronic Assembly	$190,000	$192,650	$2,650
Final Assembly	308,500	307,710		$790
Total	(D)	(E)	$(F)	$790

SASKATOON COMPANY
Budget Performance ReportSupervisor, Chip Fabrication
For the Month Ended June 30, 2016
Cost	Budget	Actual	Over Budget	Under Budget
Factory wages	$58,000	$59,460	$1,460
Materials	157,300	156,140		$1,160
Power and light	8,780	10,380	1,600
Maintenance	15,050	16,490	1,440
Total	$239,130	$242,470	$4,500	$1,160

	Required:
A.	Complete the budget performance reports by determining the correct amounts for the lettered spaces. Enter all amounts as positive numbers. No decimal places are needed.
B.	Explain the performance of the production division for May.