ABC Pty Ltd operates a no frills hairdressing salon with a single service offering wash, cut and blow dry (WCD). The price of this service is $40. The budget for September is shown below. Actual figures for September were: sales revenue of $30,400 for 760 units; supplies $2,000, variable utilities $1,520, labour costs $16,000; and fixed overhead $9,000 Sales (WCDs) 800 Sales Revenue $32,000 Supplies $1,600 Labour $16,000 Variable utilities $1,600 Fixed overheads $9.000 Profit/(loss) $3,800 Required: (a) prepare a variance analysis for September. The analysis should show the original budget, a flexed budget, actuals and relevant variances (b) To assist the Managing Director of ABC Pty Ltd in controlling the business, briefly interpret and provide possible explanations for the variances. This part will be a maximum of 200 words.