Big Boats, Inc, makes luxury speed boats for water sking. Actual results and the static budget for the year are presented below. Sales commissions are computed at 5% of gross sales. The expected ROI for this subsidiary is 26% The budget was based on 100 boats being sold. Actual sales for the year was 80 boats. The showroom is 10,000 square feet. Management has a policy of reviewing in more detail any overall budget variances in excess of 10% if the amount is $10,000 or greater. A c. D. B. Hetien con invatment rund is the neeret whide dobly rund to the neartit whole toles rewe to the hearest whole delar rourd to the rearest whele detar rovid te the searst whole datar