You have worked as a food service manager in a health care facility for two years. You are asked to prepare the department's budget for the upcoming year.

a$)$ What is the purpose of a budget? $(2$ marks$)$

b$)$ Describe the steps involved in preparing an operating budget. Include financial and other relevant data that you will review or calculate. $(6$ marks$)$

c$)$ Describe $2$ factors you would consider when analyzing budget deviations