a) Prepare notes, suitable for distribution to conference delegates, which explain the following: (i) the benefits of operating a budgeting system; (ii) variable cost; (iii) fixed cost; (iv) contribution; (v) limiting factors; and (vi) the importance of making decisions based upon contribution per unit of the limiting factor. b) Give TWO reasons why it would be important for Brainerd to use non-financial measures in assessing its performance