Question 5 A company manufactures and sells one product. At the end of the year, the managers were disappointed that the profit was lower than expected, despite the fact that sales had been higher than expected. The details are:- BUDGET ACTUAL Sales 5 000 units 80 000 6 000 units 90 000 1 000 kg 2 500 hours Material Labour Fixed overheads Total costs 8 000 15 000 45 000 68 000 1 800 kg 16200 2 800 hours 20 160 60 000 96 360 Profit 12 000 Loss 6 360 (a) Prepare a report that will explain the factors that have decreased the profit from the expected 12 000 to a loss of 6 360.. (b) Discuss the role of an accountant in an organisation that manufactures and sells a range of different products