Case A (5points). Eleanor is working with the sales department to discuss the sales budget for next year. She works with the sales department to determine the annual budget. Then, at the end of each month, she adjusts the subsequent monthly budget based on actual sales performance and market conditions to date. Eleanor has collected budgeted and actual sales revenues for the past 12 months as shown in the chart (with actual amounts specified). Required 1. The effectiveness of the company's budgeting process is determined by how close the budget is to the actual sales. Given this evaluation approach, how would Eleanor rate her company's budgeting effectiveness ? 2. Eleanor notices that the budgeted amounts appear to have remained steady from June to August. Why might the company have leveled out its sales budgets for that threemonth period