What is wrong with the following budget? Redo the budget so that it is a better basis of comparison (also use the contribution margin format)? Budget Actual Variance Units 1,000 1,200 (200) F $ 10,000 $11,000 (1,000) F (200) (300) $ 1,000 $ 2,000 $ 500 $ 2,000 $ 4,500 $ 1,200 $ 2,300 $ 650 $2,050 $ 4,800 (150) (50) (300) Sales COGS DM DL Machinery Repairs Plant Mgr. Salary Gross Profit Oper Exp. Packaging Shipping Sales Salaries Advertising Total Operating Exp. Income from Oper. chcClaas (10) (300) $ 500 $ 1,000 $ 500 $ 750 $2,750 $ 1,750 $ 510 $ 1,300 $ 500 $ 500 2,810 $ 1,990 250 (60) (240)