Exercise 4 | Recast the following budget so it is a better basis of comparison. Budget ActualVariance F/U Sales in units 400 500 100 Cost of Goods Sold Depreciation (straight-line) $5,000 $5,000 $0 Direct labor $12,000 $13,000 $1,000 Direct materials $8,000 $11,000 $3,000 Plant manager's salary $40,000 $40,000 Operating Expenses (SG&A) Advertising expense $12,000 $10,000 $2,000 Packaging expense $4,000 $4,500 $500 Sales salary expense | $40,000 $40,500 $500 Tu 50 Budget Actual Variance F/U XX Sales in units Variable Costs X X X X X X X X X X xxxxx Fixed Costs |x xxxx X X X X X X X X X X |x xxxx