=+SA 22-5 Integrity and evaluating budgeting systems Chapter 22 Budgeting 1041 analyst prepared a chart of the difference between the monthly actual and budgeted amounts for the recent fiscal year. The chart was as follows: Dollars Months

(15,000)

(10,000)

(5,000)

0 5,000 10,000 15,000 20,000 25,000 30,000

$35,000 January February March April May June November December October September August July

a. Interpret the chart.