XenoX Vector Software budgets for, and sells, a series of different

versions of its accounting software as follows:

BUDGET 2020 Selling Units Total

Per Unit: Price VC CM Sold $CM Mix%

Alpha $350 $180 $170 12,500

Beta $450 $ 90 $360 17,500

Delta $375 $ 95 $280 20,500

Totals 50,500

ACTUAL 2020

Alpha $350 $175 $175 17,500

Beta $450 $ 92 $358 12,500

Delta $375 $ 95 $280 20,500

Totals 50,500

Before proceeding with the analysis required, in point form, comment (briefly!)on the difference between the Budget and the Actual for each product, and on the reliability of the budgetary process to predict actual outcomes:

Alpha

Beta

Delta