Budget Performance Reports for Cost Centers Partially completed budget performance reports for Saskatoon Company, a manufacturer of light duty motors, follow: Saskatoon Company Budget Performance Report-Vice President, Production For the Month Ended June 30, 2016 Plant Eastern Region Central Region Western Region Budget $936,000 669,600 Actual $933,750 666,000 Over Budget Under Budget $2,250 3,600 $0) $(k) $(0l) $5,850 Saskatoon Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30, 2016 Department Chip Fabrication Electronic Assembly Final Assembly Budget Actual Over Budget Under Budget s(a) 191,250 308,250 $(d) $(b) 194,040 307,440 s(e) $(c) 2,790 $810 $(f) $810 Saskatoon Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30, 2016 Cost Budget Actual Over Budget Under Budget Factory wages $59,940 156,600 8,640 15,120 $240,300 $61,500 155,520 10,260 16,560 $243,840 $1,560 $1,080 Power and light 1,620 1,440 $4,620 $1,080 a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. g. b. h. d. k. b. The budget for the Chip Fabrication Department indicates that the budget overrun was caused by a combination of budget in wages, power and light, and maintenance that exceeded a budget in materials