Budget Performance Reports for Cost CentersPartially completed budget performance reports for Delmar Company, a manufacturer of light duty motors, follow:Delmar CompanyBudget Performance ReportVice President, ProductionFor the Month Ended June $30$PlantActualBudgetOver Budget$($Under$)$ BudgetEastern Region$$367,900$$$367,900$$$0$Central Region$262,300264,900(2,600)$Western Region$($g$)($h$)($i$)$$$($j$)$$$($k$)$$$($l$)$$$(2,600)$Delmar CompanyBudget Performance ReportManager, Western Region PlantFor the Month Ended June $30$DepartmentActualBudgetOver Budget$($Under$)$ BudgetChip Fabrication$$($a$)$$$($b$)$$$($c$)$Electronic Assembly$99,50098,2201,280$Final Assembly$154,920156,170$$$(1,250)$$$($d$)$$$($e$)$$$($f$)$$$(1,250)$Delmar CompanyBudget Performance ReportSupervisor, Chip FabricationFor the Month Ended June $30$CostActualBudgetOver Budget$($Under$)$ BudgetFactory wages$$27,640$$$25,830$$$1,810$Materials$58,66059,070$$$(410)$Power and light$5,7004,790910$Maintenance$7,7507,080670$$$99,750$$$96,770$$$3,390$$$(410)$a$.$Complete the budget performance reports by determining the correct amounts for the lettered spaces $($a$-$l$)$ as marked above.a$.$ $fill in the blank $1$g$.$ $fill in the blank $2$b$.$ $fill in the blank $3$h$.$ $fill in the blank $4$c$.$ $fill in the blank $5$i$.$ $fill in the blank $6$d$.$ $fill in the blank $7$j$.$ $fill in the blank $8$e$.$ $fill in the blank $9$k$.$ $fill in the blank $10$f$.$ $fill in the blank $11$l$.$ $fill in the blank $12$b$.$Complete the following memo to Randi Wilkes, vice president of production for Delmar Company, explaining the performance of the production division for June.MEMOTo: Randi Wilkes, Vice President of ProductionTheEastern RegionCentral RegionWestern Regionplant has experienced a budget overrun. Its budget reveals that theChip FabricationElectronic AssemblyFinal AssemblyDepartment caused the majority of the budget overrun. The supervisor of theChip FabricationElectronic AssemblyFinal AssemblyDepartment should investigate the reasons for the budget overruns in$.$