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 $378,900 $378,900 $0 Central Region 270,100 272,800 (2,700) Western Region (g) (h) (i) $(1) $(k) $(1) $(2,700) 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 84,320 83,240 1,080 Final Assembly 132,950 134,020 $(1,070) $(d) $(e) $(f) $(1,070) Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $30,550 $28,550 $2,000 Materials 73,870 74,390 $(520) Power and light Maintenance. 5,310 4,460 850 7,860 7,180 680. $117,590 $114,580 $3,530 $(520) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a-1) as marked > above. a. $ b. $ c. $ d. : e. $ f. S g. $ h. $ 1. $ j. $ 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 investigate the reasons for the budget overruns in Department should