ABC Computers maintenance has recently opened a service office near to the firm's Computer's store. The company aims to establish long term relations with its computers' store clients and gain subscription agreements with most of them. The first month results of the maintenance services are nresentar haln.w. The management accountant at ABC Computers concluded that the planned sales were based on overestimated market demand. Required: (i) Prepare a revised budget based on the new estimate of the market demand 9000 services. (ii) Prepare a performance report for the month based on a flexed budget. (10 marks) (10 marks) (iii) Comment two non-financial measures that may be relevant for monitoring the effective introduction of the new service on the market. (5 marks) Question 2