Furniture for Life (FFL) Pty Ltd is a wholesale business that imports sofas to sell to retailers in the domestic Australian market. Budgets at FFL are used for coordination between the different parts of the organisation and also for the evaluation of employee performance. Jerry is the manager of the sales division and provides the budgeted sales number every year. The budgeted sales number is determined mainly based on internal factors such as past (actual) sales. A sizable amount of Jerry's bonus is tied to being able to exceed the sales budgets, which he has managed to achieve every single year since commencing in his role in 2015. FFL wants to improve its overall budgeting practices. Which if any of the following would help it achieve this? 1. Revise the budget every time there are unexpected changes in the operating environment. This revision should happen irrespective of the magnitude of the unexpected change. 2. Evaluate its sales manager's performance based on multiple measures - including for example, accuracy of his sales forecast. 3. Accept that sometimes it may be better for the organization if actual sales is less than budgeted sales. Statement 1 only Statement 2 only Statement 2 and 3 only Statement 1 and 2 only Statement 1,2 and 3