The Greatest Friends is a dog rescue group that specializes in finding homes for the Great Dane breed. The company produces the following cost report for June. The Greatest Friends Cost Variance Report For the Month Ended June 30 Budget Actual Variance Number of dogs in care 10 4 6U Variable costs Grooming $2,000 $1,300 $700 F Dog food 10,000 6,500 3,500 F Cleaning supplies 500 400 100 F Total variable costs 12,500 8,200 4,300 F Fixed costs Salaries 1,500 1,600 100 U Property taxes 400 400 Total fixed costs 1,900 2.000 100 U Total costs $14,400 $10,200 $4,200 F Valerie Pringle, the manager of the rescue group comments on the report: "I'm certainly proud of this cost report, it shows that I'm not only doing a great job caring for the animals in our care, I'm also keeping costs under control". Required: a) Comment on the major flaw in the report above. b) Prepare a revised report using a flexible budget. c) Comment on Pringle's assertion that she is doing a "great job" keeping costs under control