Q5. Consider the data for Tax Consultants Limited: Table I Particulars Sales Variable costs Fixed costs Master Budget Data Actual Results at actual price 2500 clients at Rs 350 each 3000 clients at Rs 360 each Rs 250 per client Rs 800,000 Rs 1, 50,000 Rs 1, 59,500 Table II RS--- Particulars Master budget operating income Variances Sales- activity variances Actual operating income Rs--- Rs- RS---------- Required: As suggested under flexible budgeting process, prepare a summary performance report from the information given in the Table I and Complete the table