that Carmen's Cookies is preparing a budget for the month ending September 30. Management prepares the budget by starting with the actual results for April that are shown below. Then, managernent nsiders what the differences in costs will be between April and September EN'S COOKIES il Responsibility Center Retail Actual Costs For the Month Ending April 30 Actual (April) Food Flour Eggs Chocolate Nuts Other S 1,550 4,900 1.250 1.950 1,750 : Total Total food $11.400 Labor Manager Other S 2,900 1,150 Total labor Utilities Rent s 4,050 1.450 5,000 Total cookie costs $21.900 Number of cookies sold 24,500 Management expects cookie sales to be 26 peroent greater in September than in April, and it expects all tood oosts (eg. flour eggs) to be 20 peroent higher in September than in April because of the incrsase in cookie sales Manegement expects other labor costs to be 26 peroant higher in September than in April, partly because mare labor will be required in September and partly because employees will get a pay raise The maneger will get a pay raise that will incresse the salary from $2.900 in April to $3.150 in September Utilities will be peroent higher in September than in April Rent will be the same in September as in April Now fast forward to early October and assume the following actust results occurred in September