Using the information detailed in the image of the Variance Analysis, answer the questions below the image:

In Preparing the budget for next year, suggest the amount that ought to be included in the budget for each of the following line items:

1. Sales of Cabinets
2. Sales of Refurbishing
3. Wages & Benefits
4. Materials
5. Personnel Costs
6. Commissions
7. Marketing Expenses

NOTE: For each line item, offer a short justification for the suggested budget amount for next year

Variance Analysis Make It So Kitchens \& Cabinets As of March 31, 20XX