After producing the new budget, you are required to calculate the variance, percentage change and also prepare another budget that allows for a profit of 28%. 2018 - 2019 - 2019 2020 Profit Current With cost Variance % Change Increase to Budget increases 28% Revenue $ $ $ $ Food Beverage Accommodation Total Revenue Cost of Sales $ $ $ $ Food (25%) Beverage (30%) Accommodation (20%) Total COGS Gross Profit Operating Expenses $ $ $ S