In this variance calculation, what does BIQ, AIQ and BIP mean? What is an "As-If" budget? Is there another term for this? Thanks

Practice calculating variances: taly Region, 2009 Results Profit Plan Actual Variance Volume (o00) Euros [Doo) Volume (090) Euros (ooo] Sales Data Sales ice cream (litres) 2,453 10,967 11.10 Sales specialties (litres) 2 232 275 2.253 21 Total Sales 2,725 13,19 15,359 Cost of Goods Sold Cast ice cream Dairy ingredients (litres) (23) Other ingredients (100gr.) 1,275 1,885 1,296 1.932 (47) Labor [hours) 33.10 36 07 BZE (28) cost specialities gedients flit 259 649 257 676 13 Other ingredients (100g.) 196 197 Labor [hours 14.24 270 212 Contribution Margin 4.717 4,795 Other Corta Supervision, energy, main 1,147 1,135 Depreciation 109 109 Operating Margin 3.553 Selling and Administration Expen Delivery expenses 329 Depreciation of trucks 198 Selling expenses Advertising 1,328 Administrative salaries and expenses 358 Rent 122 Allocated cent 158 Profits before Interest and Tame SalesIce Cream Master Budget Flex Budget Actual $10,967 $11,088 $11.106 (2.453 litresx $4.47/intres) (2,480 litres x $4.47Aires) (2,480 litres x $4.48/hitres) BQ x BP AO x BP AO * AP 121 (F) 18 ( F ) Sales Volume Vanance Price Variance Ice Cream Dairy Ingredients Master Budget Flex Budget As-If Actual $4,963 $5,018 $5,046 $4.986 (2,453x 0.7599x $2.663) (2,480x 0.7599* $2.663) (2,480x 0.764 x $2 663) (2,480x 0.764 x$2631) BQ x BIQx BIP AQ x BIOx BIP AQ x AIOx BIP AQ x AIOx BIP 55 (U) 28 (U) 60 (F) Sales Volume Vanance Efficiency Variance Input Price Vanance Class Notes Template-Case Project ACC312H-Spring 2013 O'Hara Page 5 of 12