2. A company manufacturing three products A, B and C and sells them through three divisions- North, West and South. Sales budget for the current year based on the estimates of sales division managers, were A- North 15,220, West 12,500 and South 17,560: B- North 18,000. West 7,500 and South 8,000: C-North 16,500, West 20,500 and South 6,000. Sales prices are OMR 12, 8 and 10 for A, B, C Respectively in all areas.

Actual sales for the current year were:

A

B

North

16,200

12,500

14,000

West

13,800

7,000

16,500

South

18,000

6,000

7,500