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 $30$PlantActualBudgetOverBudget$($Under$)$BudgetEastern Region$$355,500$$$355,500$$$0$Central Region$253,400256,000(2,600)$Western Region$($g$)($h$)($i$)$$$($j$)$$$($k$)$$$($l$)$$$(2,600)$Delmar CompanyBudget Performance ReportManager, Western Region PlantFor the Month Ended June $30$DepartmentActualBudgetOverBudget$($Under$)$BudgetChip Fabrication$$($a$)$$$($b$)$$$($c$)$Electronic Assembly$96,32095,0801,240$Final Assembly$149,970151,180$$$(1,210)$$$($d$)$$$($e$)$$$($f$)$$$(1,210)$Delmar CompanyBudget Performance ReportSupervisor, Chip FabricationFor the Month Ended June $30$CostActualBudgetOverBudget$($Under$)$BudgetFactory wages$$33,820$$$31,610$$$2,210$Materials$68,30068,780$$$(480)$Power and light$4,4103,710700$Maintenance$9,6408,800840$$$116,170$$$112,900$$$3,750$$$(480)$a$.$Complete the budget performance reports by determining the correct amounts for the lettered spaces $($a$-$l$)$ as marked above.AmountAmounta. $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 ProductionThefill in the blank $1$ of $4$Eastern RegionCentral RegionWestern Regionplant has experienced a budget overrun. Its budget reveals that thefill in the blank $2$ of $4$Chip FabricationElectronic AssemblyFinal AssemblyDepartment caused the majority of the budget overrun. The supervisor of thefill in the blank $3$ of $4$Chip FabricationElectronic AssemblyFinal AssemblyDepartment should investigate the reasons for the budget overruns infill in the blank $4$ of $4$factory wages, materials, and maintenancematerials, power and light, and maintenancefactory wages, power and light, and maintenance.