23.5 Starting with Table 23.2, prepare Zambezi Board’s next year’s sales budget and variance report for 2008. Assume that Zambezi plans that its 2008 results in Australia will mirror those actually achieved in 2007. However, the company is again wrong. Strong demand from Australians who cannot afford to travel to South Africa to import boards personally raises demand to 12,500 boards. Prices are as budgeted in Australian $ but the rand strengthens and, on average, the Australian $ is now worth 5.56 rand.