Budget Performance Reports for Cost Centers

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	$543,400		$543,400				$0
Central Region	387,300		391,200				(3,900)
Western Region	(g)		(h)		(i)
	$(j)		$(k)		$(l)		$(3,900)

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	67,550		66,680		870
Final Assembly	105,170		106,020				$(850)
	$(d)		$(e)		$(f)		$(850)

Delmar Company Budget Performance ReportSupervisor, Chip Fabrication For the Month Ended June 30
Cost	Actual		Budget		Over Budget		(Under) Budget
Factory wages	$27,520		$25,720		$1,800
Materials	67,620		68,100				$(480)
Power and light	3,970		3,340		630
Maintenance	9,240		8,440		800
	$108,350		$105,600		$3,230		$(480)

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.