Transcona Manufacturing has used essentially the same budget parameters for the last four years of operations. The company was able to maintain operations throughout 2021. Sales were robust, although production volumes were lower than budgeted because of high worker absenteeism due to COVID-19 outbreaks. The company has found that significant deviations between actual and budgeted results are becoming more and more frequent. Looking ahead to the budget for 2022 for Transcona Manufacturing, what budget assumptions would you recommend the company reconsider, and why? How do you think they could affect the budget and cash flow of the company? (It is not necessary to make up new assumptions and/or re-do the budget: we just want you to consider WHICH items may need attention).