2. Based on your analysis of the profit and loss account, develop a short report to send to the CEO that: a) Outlines financial performance based on the figures in the profit and loss account b) Identifies variances higher than 10% c) Compare the performance of each campus d) Recommends solutions in relation to expenditure items where variances are higher than 10% e) Seeks a variance to the original operational plan - due to the large number of enrolments - to recruit two new Academic Managers, one for each campus