number 1, with explaination please!

Recast the following budget so it is a better basis of comparison. Variance FIU 300 F Budget Actual Sales in units 1,200 1,500 Cost of Goods Sold Depreciation (straight-line) $5,000 $5,000 Direct labore $108,000 $117,000 Direct materials $72,000 $99,000 Plant manager's salary $40,000 $40,000 Operating Expenses (SG&A) Advertising expense $12,000 $10,000 Packaging expense $36,000 $40,500 Sales salary expense $40,000 $40,500 $0 $9,0000 $27,000 $0 U F $2,000 $4,500 $500 U Actual 1,500 Variance FIU 0 Budget Sales in units 1,500 Variable Costs Direct materials $135,000 Direct labor Packaging expense Fixed Costs Plant manager's salary Depreciation (straight-line) Sales salary expense Advertising expense XX? XX XX XXX X X X XXX