What revisions should I suggest to be made for the November and December budgets?

October Requirement ! planning Actual Variance Flexible Budget R&S Var actual Actual Sales $450,000 $ 25,000 u $425,000 $ $425,000 1,750 f 500f Salary Expense Sales Commissions Supplies Expense Utilities Depreciation Rent Misc. Total Exp $28,000 $31,500 $ $9,000 $ $1,400 $ 1,516.67 $3,000 $800 $75,217 $ $28,000 $ 5,000.00 u $29,750 $ 250.00 f $8,500 $ 6,500.00 u $1,400 $ 900.00 f 1,516.67 $ 16.67 U $3,000 $800 $ 250.00 u $72,967 $10,116.67 f $23,000 $30,000 $2,000 $2,300 $1,500 $3,000 $1,050 $62,850 $ 2,250 f Net Oper. Inc $374,783 $ 22,750 u $352,033 $10,116.67 f $362,150