Calculate the budget not the actual

EXHIBIT D | ACTUAL PERFORMANCE FOR QUARTER 1 ENDED MARCH 31, 2024 BUDGET ACTUAL REVENUES: $75,900,000 $79,695,000 VARIABLE COSTS: Materials - Dry $16,600,000 $17,015,000 Materials - Wet $4,482,000 $5,154,300 Labour $23,832,000 $24,546,960 Power $3,723,750 $4,170,600 Maintenance $1,986,000 $1,787,400 Other Manufacturing OH $158,880 $160,469 Salaries $247,500 $264,825 Delivery $165,000 $178,200 General Admin $1,524,255 $1,554,740 Other Admin $1,158,500 $1,129,538 Total Variable Costs $53,877,885 $55,962,031 CONTRIBUTION $22,022,115 $23,732,969 FIXED COSTS Maintenance $90,000 $72,000 Other Manufacturing OH $75,000 $75,000 Supervision $1,725,000 $1,880,250 Salaries $150,000 $155,000 Delivery $165,000 $155,000 General Admin $225,000 $205,000 Other Admin $900,000 $700,000 Total Fixed Costs $3,330,000 $3,242,250 NET INCOME $18,692,115 $20,490,719 NB: Actual Sales 175,000 Units