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 Over (Under) Plant Actual Budget Budget Budget Eastern Region $380,000 $380,000 $0 Central Region 270,900 273,600 (2,700) Western Region (g) (h) (i) $(j) $(k) $(1) $(2,700) Delmar Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30 Over (Under) Department Actual Budget Budget Budget Chip Fabrication $(a) $(b) $(c) Electronic Assembly 81,000 79,960 1,040 Final Assembly 126,920 127,940 $(1,020) $(d) $(e) $(f) $(1,020)