The company's actual performance for the quarter 3 saw some variances from the budget you had previously worked on and proposed in Task 2. These changes are as follows: - There was a 19% decline in revenue due to unanticipated low customer demand due to rising interest rates. - There was a 12% increase in wages due to overtime expenditure to manage retail orders. - There was a 27% decline in transport costs due to a sudden shift to cheaper sources of transport. - Bad debts saw a 20% increase due to a creditor going bankrupt. - Telephone expenses increased 23% due to upgrades to mobile phones - Office supplies saw a 67% increase as there was a fire which resulted in most of the office supplies being destroyed which needed to be replaced - Cost of sales remained unchanged at 65% of sales revenue - Other operating expenses remained unchanged Use the draft email template below to write an email to your Finance Team Criteria for Success To achieve a satisfactory result, your email will need to: 1. Highlight any significant budget variances (5% or more) expressed in both percentage and dollar terms. For example, 'Transport costs are 6.2%