B. Jana Company makes calculator. The profit plan and actual tends for the previous year, 2018, ace as follows: Profit Plan Actual Results Volume Pounds Volume Pounds Sales 50.000 240,000 56,000 266,000 Cast of Good Said Raw material (KG) 2,000 50,000 1,800 48.500 Raw material (L) 5,000 100.000 7.000 108,500 Labor (Hous 3.000 33.000 3,800 72,200 Contribution Main 57,000 56,700 Other Ency 12,000 8.000 Maintenance 2.000 Depreciation 12,000 5,000 Selling expenses 3,000 5,000 Advertising 14.000 5.000 Prots before interest and to 10,000 11,700 6.000 The plant manager, Cudia, has instructed the plant management accountant to prepare detailed report to be sent to corporate headquarters comparing each components setul result with the amounts set forth abowe in the animal budget Required: Explain the difference between the expected and actual profit, show your workings and draw the variances tree. 1