Prepare a budget for 2021 for the marketing department. The Burlington plant of Consumer Cosmetics is responsible for manufacturing all the lip gloss products that the company manufactures. In 2020, the plant had the following budgeted and actual costs. Required (a) Head office is complaining about cost overruns. It says that all the manufacturing costs are higher than the budget in both $ and %. As manager of the plant, how would you respond to justify your position? (b) Ignoring price changes, etc., if you were told that the quantity to be manufactured in 2021 would be 1,000kg, prepare the budget for 2021