EX 8-1 Budget performance reports for cost centers Partially completed budget performance reports for Saskatoon Company, a manufacturer OBJ. 2 of light duty motors, follow: Plant Eastern Region Central Region Western Region Saskatoon Company Budget Performance Report-Vice President Production For the Month Ended June 30, 2016 Budget Actual Over Budget $936,000 $933,750 669,600 666,000 Under Budget $2,250 3,600 (h) (k) $5,850 (Continued 348 Chapter 8 Performance Evaluation or Under Budget Saskatoon Company Budget Performance Report-Manager, Western Region Plant For the Month Ended June 30, 2016 Actual Over Budget Department Budget Chip Fabrication (a) (b) (c) Electronic Assembly $191,250 $194,040 $ 2,520 Final Assembly 308,250 307,440 $810 $810 S (f) ld) Saskatoon Company Budget Performance Report-Supervisor, Chip Fabrication For the Month Ended June 30, 2016 Cost Budget Actual Over Budget Under Budget Factory wages $ 59,940 $ 61,500 $1,560 Materials 156,600 155,520 $1,080 Power and light 8,640 10,260 1,620 Maintenance 15,120 16,560 1,440 $240,300 $243,840 $4,620 a. Complete the budget performance reports by determining the correct amounts for the lettered spaces. Compose a memo to Robin Mooney, vice president of production for Saskatou Company, explaining the performance of the production division for May $1,080