Some maintenance costs that were expensed in Q4 Other Expenses North location were unexpected and not budgeted for. Sales Discounts can be impacted by competition (more competition, more discounts must be offered). In retail, industry averages include the following: Requirements: 1. Create an Income Statement by location and in total for both budget and actual data (row format) for both 2017 and 2018. 2. Use common size and specific ratios to analysize year over year results and to compare to budget data