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 Eastern Region $425,100 $425,100 Central Region 303,000 306,100 Over Budget (Under) Budget $0 (3,100) Western Region (g) (h) (i) $(j) $(k) $(1) $(3,100) 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 71,690 70,770 920 Final Assembly 112,320 113,230 $(910) $(d) $(e) $(f) $(910) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $20,870 $19,500 $1,370 Materials 71,040 71,540 $(500) Power and light 5,320 4,470 850 Maintenance 6,880 6,280 600 $104,110 $101,790 $2,820 $(500) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-l) as marked above. a. $ b. $ c. $ 9. $ h. $ i. $ d. $ e. $ f. $ j. s k. $ 1. $ 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 plant has experienced a budget overrun. Its budget reveals that the Department caused the majority of the budget overrun. The supervisor of the Department should investigate the reasons for the budget overruns in