Using the Below Variance Analysis - Quarter Three (9 months) AND the Annualized Budget suggest the amount that might be included in the next year 2023 Budget for each of the following line items: Sales of Cabinets, Refurbishing, Wages & Benefits, Materials, Personnel Costs, Commissions, and Marketing Expenses.

Also provide 1-2 sentences to say WHY you suggest those 2023 Budget amounts.

Variance Analysis
As of March 31, 2022
	Quarter Three (9 months)
	Budget 2022	Actual 2022	Actuals Variance 2022	Actuals Variance % 2022
REVENUE	-	-	-	-
Sales of Cabinets	5,700,000	4,980,000	720,000	13%
Sales of Refurbishing	937,500	1,570,000	632,500	67%
TOTAL REVENUE	6,637,500	6,550,000	1,352,500	20%
Cost of Goods Sold	-	-	-	-
Wages & Benefits	1,425,000	1,760,000	335,000	24%
Materials	2,062,500	1,520,000	542,500	26%
Selling, General & Admin Expenses.	-	-	-	-
Personnel Costs	637,500	760,000	122,500	19%
Commissions	262,500	310,000	47,500	18%
Marketing Expenses	90,000	129,000	39,000	43%

Annualized Budget 2022
Sales of Cabinets	7,600,000
Sales of Refurbishing	1,250,000
Total Revenue	8,850,000
-	-
Wages & Benefits	1,900,000
Materials	2,750,000
-	-
Personnel Costs	850,000
Commissions	350,000
Marketing Expenses	120,000