You have been requested by your manager to draft budget for client retention department for a $12-$month period $.$ The following is required when compiling the draft budget $.$

$1.$ Appropriate budget templet reflecting sales $,$ expenses and net profit or loss $.(10$ marks $)$

$2.$ Document your explanations as to how you developed the Budget $(10$ marks $)$

$3.$ Make two recommendations as to how the department can possibly improve on their annual budget $(10$ marks $)$