(b) Parkstore, manufacturing firms reviews it operational budgets quarterly based on performance for the year 2021, the following budget was presented with every item shown in relation to sales. Direct materials Direct labour Factory Overheads: Fixed Variable Administrative and selling and distribution Overheads: Profit Fixed Variable Percentage of sales 25 40 52 10 12 6 2 14017018561 On reviewing quarterly performance, management felt that it was not possible to achieve the budget volume of sales. Only 80 percent of the volume could be achieved which was shs.16,000,000. All this point the companyhad received an order for export of the usual line of products. Estimated prime cost and special expenses for expert order were sh. 1,300,000 and shs. 40,000 respectively. Required: Present the original budget and revised budget based on 80 percent achievement of the target sales showing the qucentum loss of profit for both. (20 marks) 220231