Budget Performance Reports for Cost Centers Partially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow: Plant Delmar Company Budget Performance Report-Vice President, Production For the Month Ended June 30 Actual Budget Over Budget (Under) Budget $394,200 $394,200 $0 281,000 283,800 (2,800) (9) (h) (1) $0) $(k) $(1) $(2,800) Eastern Region Central Region Western Region 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 91,030 89,860 1,170 Final Assembly 141,740 142,880 $(1,140) $(d) $(e) $(0) $(1,140) Final Assembly 141,740 $(d) 142,880 $(e) $(1,140) $(1,140) $(0) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $24,560 $22,950 $1,610 Materials 62,830 63,270 $(440) Power and light 5,680 4,770 910 Maintenance 7,670 7,000 670 $100,740 $97.990 $3,190 $(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. $ f. 1. $