You say revenue has increased as such can your group all the increase in one bit then say that the variance was minimised due to budget reductions from Listerine etc…. All mixed so I am not sure which is up and which is down.
On the expenses what office move cost has gone down?
For 2016, bring the margin up to match the last submission and in the budget file please update column AF with what was submitted in October for the 2016 budget. And you can also add a column for the full year 2015 so that you can do your analysis if there are any queries.