l Iy ) C b R IrIr Exercise 4 ] Recast the following budget so it is a better basis of comparison. J Actual Depreciation (straight-line) $5,000 $5,000 Sales in units Cost of Goods Sold BEiT , [ Plant manager'ssalary | $40,000 | $a0000 [ so | | Operating Expenses (SG&A) _- Advertising expense s Actual Variance K Sales in units | L _ XX = g Variable Costs e Direct labor | | XX XX : X X X X : X X X X . & Advertising expense XXX ' Sales salary expense ' XXX : X X X 3 Plant manager's salary XXX