Open the Excel file 20X9 Analytic Procedures WP A.1-7. Examine WP A 1-5 carefully. WP A.5 contains the following schedules: WP A.5 - Budget vs. actual income statements for 20X9 Schedule 1 - Cost of goods manufactured 20X9 Schedule 2 - Operating expenses 20X9 Compare with the results of requirement 3 WP A.1-4. Do any of the variances, when considered in relation to the results of requirement 3, raise warning signals?