Greetings @josepha

1.- You have described roughly what a budget is, and how it relates to costs, understanding that both are an important source of information for production performance in terms of profit.

2.- You have presented the importance of the budget in the determination of costs, which is vital for the control of income and possible expenses in a given time.

3.- You have presented and developed the proposed exercise, and the 4% adjustment, sharing an acceptable presentation of the results.

4.- You have developed the proposed exercise, and the 3% adjustment, sharing an acceptable presentation of the results.

Below I share the evaluation summary.

Thanks for joining the contest