The total budget and actual costs of fixed production overheads for the department for the period ended 30 September 2021 are RM800,000 and RM950,000 respectively. For an activity- based costing approach, the company has identified a number of activities for the planning and development department, which has two divisions: Division 1 and Division 2. Total budget and actual costs that should be attributed to the activities have been identified based on the following: Budgeted Actual % % Activities 22 20 Management and administration Training 20 16 12 15 Holiday packages Food promotion deals Banquet services 32 30 18 15 The company has identified the most appropriate cost driver for each of the activities above. The management accountant was provided with the following list of cost drivers: Division 1 Division 2 50 15 140 Cost drivers Training sessions Number of customers Administration hours Number of promotion meals Number of holiday packages 210 40.000 12,000 30 20 30 30 Required: a) Prepare two (2) budgetary control statements for the planning and development department for the period ended 30 September 2021, showing variances between the budget and actual costs, using the following: i. Traditional overhead-based analysis ii. Activity-based analysis