Alpha Co uses a system of rolling budgets. The sales budget for the year to 31 Dec 2023 is as follows: Actual sales for Q1 were $110,000. The adverse variance is explained by growth being lower than anticipated and the market is more competitive than predicted. Senior management has proposed that the revised assumption for sales growth should be 5% per quarter for this year and by next year Q2 the company will change the Budgeting system from Rolling budgets system to an Incremental system. Required 1. Update the budget from Q2 based on the above information. 2. What is the budgetary setting style in Alpa Co? Briefly explain the difference between Incremental and Rolling budgeting