Assume the budget standard for staff salaries, a variable cost, is $50.00 per output and the preliminary budget assumed 4,000 outputs would be produced. At the end of the year, 4,060 units were produced. The final, restated budget for staff salaries should: remain the same as the preliminary budget. increase by $3,000. decrease by $3,000. It cannot be determined. If the 25th percentile for Return on Equity is 1.2% and the 75th percentile is 18.0%, then we conclude that the low quartile performance is worse than the upper quartile's. True False