3. Prepare a 20X7 operating budget for both commercial and residential operations, based on the details provided in Exhibit 4. The operating budget will require adjustments to the activity-based analysis provided in requirement 2. Indirect general costs should be allocated 60% to commercial and 40% to residential. (6 marks) Provide a discussion of the results in your report. (4 marks) 4. (8 marks) a) Revise the 20X7 operating budget statements to a contribution format. Assume the following are variable costs: i. Wages and benefits ii. Cleaning supplies iii. Transportation costs All remaining costs are fixed. (1 mark)