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 Report-Vice President, Production For the Month Ended June 30 Plant Actual Budget Over Budget (Under) Budget Eastern Region $521,100 $521,100 $0 Central Region 371,400 375,200 (3,800) Western Region (g) (h) $(j) $(k) $(1) $(3,800) 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 89,970 88,820 1,150 Final Assembly 141,860 143,000 $(1,140) $(d) $(e) s(f) s(1,140) For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $24,510 $22,910 $1,600 Materials 58,270 58,680 $(410) Power and light 4,640 3,900 740 Maintenance 8,000 $95,420 7,310 $92,800 690 $3,030 $(410) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked above. a. b. a d. S e 9. $ h. $ 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 The supervisor of the plant has experienced a budget overrun. Its budget reveals that the i Department caused the majority of the budget overrun Department should investigate the reasons for the budget overruns in