Budget Actual sales Units 8,000 Selling Price $20 $160,000 8,500 Variable Variable costs $12 $96,000 costs Overheads Overheads $50,000 $50,000 Budget Profit $14,000 a) From the data above, flex the budget and show all the flexed costs and the profit (4 points) b) List Two advantages of a flexed budget (2 points)