12. For the budget/income statement below, perform a common size and a comparative analysis. Complete the highlighted blank in the budget and income statement as part of the process. Budget Actual Common Comparative Size Variance Variance 1% 1% Sales Food $1,200,000 83.3% $1, 187,300 83.3% 0 1. [A] 2. [B] Beverage $240,000 16.7% $238,450 16.7% 0 $1,550) (0.6%) Total Sales $1,440,000 100.0% $1,425,750 100.0% 0 ($14,250) (1.0%) Cost of Sales Answers Tell me which one is correct $24,700 $1, 100,870 $2,387,300 $12,700