$2\mathrm{.}1$ Complete all empty cells in the programme$$s budget tables below using the information already provided:

$1.$ Use the top table to calculate the actual cost versus the budgeted cost of the planning project, which is now complete.

$2.$ Use the bottom table to calculate the revised budget variance and budget variance percent for the open projects as well as all empty cells for the reserve and total rows.

$3.$ For all variance percent values, show precision to two decimals, i$.$e$.$ round off to two decimal places.

$4.$ The reserve represents the difference between the project$$s selling price budget and the cost of the four projects, i$.$e$.$ this is the possible surplus that can be earned as gross profit from the project.