Please provide cell references.

Galler Tax Services specializes in preparing individual tax returns. Revenue is earned from completed returns for all dients. Direct labour for part-time preparers is the primary cost of the company- Roy Galler, the owner, has received the following performance report for the current year: 2. park-time preparers is the primary cost of the company. Roy Galler, the owner, has received the following perforimance report for the curtent year- Reason 2. Prepare a performance report using the flexible budget approach. (11 marks) Note: You may not need to use all the blue and green hightlighted cells. Galler Tax Services 3. Based on the performance report in part 2, does Galler need to be concerned? Why or why not? (2 marks) Galler Tax Services specializes in preparing individual tax returns. Revenue is earned from completed returns for all dients. Direct labour for part-time preparers is the primary cost of the company- Roy Galler, the owner, has received the following performance report for the current year: 2. park-time preparers is the primary cost of the company. Roy Galler, the owner, has received the following perforimance report for the curtent year- Reason 2. Prepare a performance report using the flexible budget approach. (11 marks) Note: You may not need to use all the blue and green hightlighted cells. Galler Tax Services 3. Based on the performance report in part 2, does Galler need to be concerned? Why or why not? (2 marks)