Task A The Sales Genelal Manager. Sam Seller. has asked you to review the master budget and cost centre budgets prepared by the Senior Accountant. She would like you to meet with her to discuss the whether the budget projections are achievable. accurate. understandable and fair. She would like you to look closely at the budget for your cost centre. note any changes you think are necessary. develop an argument for the changes and negotiate those changes with her. lnfonnation you are aware of includes: I Sales in the rst quarter {(11}. third quarter {03}. and the Fourth quarter {Q4} are generally BEE-a less than the second quarter {(12}. I Sales in Q2 depend on completion of 90% of repair and maintenance. I Sales for Q2 have been estimated to be $1.D.. I Commission negotiated with members of the sales team is now at 2.5% . Task B It has come to the attention of the Managing Director. Tom Copeland. that due to the current economic climate. sales volume may be 211% below target this nancial year. Tom is worried that this may severely impact prot projections. The company can accept as much as a 110% variance in prot projections; however. more than thiE could severely aFfect d'le co mpany's ability to pay obligations and invest. Reliable data to determine whether the risk has eventuated should be available by mid (332. when sales data for the company's product are in. As a special project. the Managing Director has asked you to perform a risk assessment and develop a contingency plan to manage the risk of sales falling 20%. As per organisational policy you should use the contingency plan template provided