Help. Im not sure what formula I have to use

Budget Performance Reports for Cost Centers Partially completed budget performance reports for Runquist Company, a manufacturer of air conditioners, are provided below. RUNQUIST COMPANY Budget Performance ReportVice President, Production For the Month Ended April 30 Plant Budget Actual Over Budget (Under) Budget Daytona $524,300 $524,300 $0 Little Rock 377,500 373,700 (3,800) Oxford (9) (h) (i) $0) $00 $0) $8,300) RUNQUIST COMPANY Budget Performance ReportPlant Manager, Oxford Plant For the Month Ended April 30 Department Budget Actual Over Budget (Under) Budget Condenser Assembly $(a) $(b) $(C) Electronic Assembly 96,400 97,650 1,250 Final Assembly 155,200 153,960 $(1,240) $(d) $(e) $(f) $(1r240) RUNQUIST COMPANY Budget Performance ReportSupervisor, Condenser Assembly For the Month Ended April 30 Department Factory wages Materials Power and light Maintenance Budget $25,930 71,650 3,920 6,810 $108,310 Actual $27,750 71,150 4,660 7,460 $111,020 Over Budget $1,820 740 650 $3,210 (Under) Budget $(500) $(500) a. Complete the budget performance reports by determining the correct amounts for the lettered spaces (a. - I.) found above. b. If you were composing a memo to Jeff Kitchens, Vice President of Production, explaining the performance of the Production Division for April, you might include the following: The Oxford plant has experienced a budget 7 , while the Little Rock plant has experienced a budget 7 . The budget of the Oxford plant reveals that the Condenser Assembly Department caused the majority of the budget 7 . The budget for the Condenser Assembly Department indicates that the budget 7 was caused by a combination of budget overruns in 7 that exceeded a budget surplus in materials