Required: [1} Calculate the sales variances that assess the performance of the two individual sales managers. [2} Calculate the sales variances that assess the sales performance of the operation manager. {31 Comment on vvhv vou have produced different variances in {1] and [2} and on possible causes of the variances. HS Buildings Ltd fabricates, assembles and sells a range of wooden buildings for use as garden sheds, home offices, sun lounges, etc. After several years of successful sales at home, the company has now developed sufficient export business to merit two sales managers, UK and export, \"in! report to the operations manager. Overall sales performance is the responsibility of the operatims manager, individual UK or export sales are the responsibility of the two sales managers. The budget for 19.313 showed the following: UK Export Tote! Buildings sold sea lt} 400 Average selling price ?,5 8,ll-l] Average cost 5, 6,0 Actual results were as follows: Buildings sold 32d 90 41D Average selling price 'Ir',4i}i} 8,2{i Average cost 5,I{l 6,1l} An analysis of sales performance is needed for presentation to the board of HS Buildings Ltd