Layout B. Jana Company makes calculator. The profit plan and actual results for the previous year, 2018, are as follows: Sales Cost of Goods Said Raw material (KG) Raw material (L) Labor (Hours) Contribution Margin Other cats Energy Maintenance Depreciation Selling expenses Advertising Profit before interest and tax Profit Plan Volume 50,000 2,000 5,000 3,000 Pounds 240,000 50,000 100,000 33,000 57,000 12,000 6,000 12,000 3,000 14,000 10,000 Actual Results Volume 56,000 1,800 7,000 3,800 Pounds 266,000 48,600 108,500 72,200 36,700 8,000 2,000 5,000 5,000 5,000 11,700 The plant manager, Carla, has instructed the plant management accountant to prepare a detailed report to be sent to corporate headquarters comparing each component's actual result with the amounts set forth above in the annual budget. Required: Explain the difference between the expected and actual profit, show your workings and draw the variances tree. I Sign in A Stan