Hamble Ltd has a varied client base that includes schools, hospitals and the hospitality sector and has experienced fluctuating consumer demands since the beginning of the Covid-19 pandemic. One of their products is a fresh produce box, consisting of local seasonal produce, and which is ordered in units. The following information is available for the year ending 30th September. 1. Due to these fluctuating demands, you have been asked to use Excel to prepare a flexible sales budget for quantities of 200,000 units and 300,000 units. Sales revenue is fully variable. NOTE: To achieve full marks you MUST show your working out, i.e. by using Excel cell referencing and formula. Budget Sales (units) 250,000 /unit 000s 3,250 (875) Sales revenue Variable produce costs Variable production overheads Fixed production costs Fixed administration costs Profit (150) (700) (1,160) 365 2. Consider specific factors that may contribute to an increase or decrease in Hamble Ltd's consumer demand. You should identify a minimum of 2 factors that may contribute to an increased demand and a minimum of 2 factors that may contribute to a decreased demand. Marks will be awarded depending on the depth of discussion