(c) In light of the calculations of exchange rates in 2(a), tvhat revisions, if any, would you make in the 2005 dollar budgets of the Danish and Japanese subsidiaries when comparing the budgeted and actual performance? Please use Format B to provide your answer. In light of the revised budget, which manager has performed better? Why? Evaluate the appropriateness of the responses of the Danish and Japanese subsidiary managers to the exchange rate changes