please answer all the questions... thank you :)

please ignore question 46

QUESTION 45 - Practical Activity The following is a typical Variance Report. Complete the table, analyse the results and comment on the variance report. VARIANCE REPORT DEPARTMENT SALES AND ADMINISTRATION BUDGET ACTUAL VARIANCE % VARIANCE R100 000 R140 000 -R3 000 -10% ITEM SALES REVENUE Product A Product B TOTAL COSTS Wages Rent Marketing Telephone Office equipment Printing Sundry TOTAL PROFIT R30 000 R12 000 R15 000 R35 000 R12 000 . - -R5 000 R1 000 - 20% - R20 000 R3 000 R2 000 R20 000 R4 000 R1 000 -12.64% 60.47% R43 000 QUESTION 46 To what approach is South Africa government and subsequent departments and parastatals committed in terms of budgeting