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 $559,500 $559,500 $0 Central Region 398,800 402,800 (4,000) Western Region (9) (h) (1) $0) $(k) $(0) $(4,000) 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 70,380 69,480 900 Final Assembly 109,590 110,470 $(880) $(d) $(e) $(f) $(880) Cost Delmar Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30 Actual Budget Over Budget (Under) Budget $29,070 $27,170 $1,900 69,820 70,310 $(490) Factory wages Materials Delmar Company Budget Performance Report Supervisor, Chip Fabrication For the Month Ended June 30 Cost Actual Budget Over Budget (Under) Budget Factory wages $29,070 $27.170 $1,900 Materials 69.520 70,310 $(490) Power and light 3.700 3,110 590 Maintenance 8,510 3,050 760 $111.400 5108,640 $3,250 $(490) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (at) as marked above. 9.5 15 IS b. Complete the following memo to Rand Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for Sun MEMO Tor Rand Wilkes, Vice President of Production plant has experienced a budget overrun. Its budget reveals that the Supervisor of the Department should investigate the reasons for the budget overruns in Department caused the majority of the budget overrun, The