Westerm Cobblers, a local shoe manufacture, has all its shes produced and sold in the domestic market. The following are the budgeted and actual results of Western Cobblers in 2024. The budget made in 2024 showed that 43,200 units would be produced and sold in 2024. Budgeted sales are estimated to be $604,800 while the planned manufacturing costs for 2024 were: Estimated general and administrative expenses in 2024 would be $73,600. Western Cobblers has the following actual operating result for 2024. Additional information i) Direct material and direct labour are variable costs. ii) Factory overhead is considered a semi-variable cost. The budgeted factory overhead for 72,000 units is valued at 187,200. iii) General and administrative expenses are fixed costs. iv) All the shoes are produced and sold immediately. Required a) Prepare an original budget (actual budget and variances) based on 9,600 actual units, including the calculation of the respective variances. b) Systems for classification and analysis of costs may vary according to management requirements. Describe how cost classifications may vary for routine reporting, control, forecasting and planning, shorter term and longer term decision making