Which statement regarding key risks and opportunities is true? The impact of opportunities are included in the budget, but the impact of risks are excluded from the budget. The impact of risks and opportunities are excluded from the budget. The impact of risks are included in the budget, but the impact of opportunities are excluded from the budget. The impact of risks and opportunities are included in the budget. What are sales volume variances? The differences between flexible and static budget amounts for revenues and expenses. The differences between actual and flexible budget amounts for revenues and expenses. The differences between static and hybrid budget amounts for revenues and expenses. The differences between actual and static budget amounts for revenues and expenses