Budget Forecast Infographics Marketing is the study and management of exchange relationships. Marketing is the business process of creating relationships with and satisfying customers. Budget To Actuals Budget Budget Budget Budget Sales Revenue Units Units Units Units Cost of sales $500.000 $500.000 $500.000 $500.000 Gross Profits 30,000 30,000 30,000 30,000 Variable Expenses $200,000 $200,000 $200,000 $200,000 Selling Expenses $69,000 $236,000 $194,000 $535,000 Inspections $100,000 $100,000 $100,000 $100,000 Total Variable Expenses 10,000 10,000 1,000 10,000 Selling Expenses $447,000 $875,000 $723,000 $13,000 Inspections $100,000 $100,000 $100,000 $100,000 Total Variable Expenses 10,000 10,000 1,000 10,000 Variable Expenses $200,000 $200,000 $200,000 $200,000 Fixed Expenses $110,000 $110,000 $110,000 $110,000 Rent $60,000 $60,000 $60,000 $60,000