As a manager in the Transport and Logistics industry, you will be required to manage a budget designed to ensure you meet your objectives and business targets. A budget is a detailed plan for the allocation of funds in a business/business unit. It is sometimes referred to as the financial picture of the business. Requirements: Referring to the following budget for Logistics Solutions you are required to:  For each expense item list the Manager who is most likely to be responsible for that expenditure.  Calculate the dollar variance and percentage variance, then determine the root cause and effect of the variation including: o bad budgeting o failure to control costs o variations in demand o cost of resources.  Which staff members may require additional training in terms of understanding their budgetary responsibilities? What kind of training should be provided and how will this be provided?