Static co followup

Yes Sir I have watched the lectures But I do not understand the following

1) Sir in this question while calculating GP margin, distribution cost actual results are being considered. Why we can’t consider budgeted figures?
2) Fixed administration cost is considered based on actual results. As it is fixed won’t we take budgeted administration cost?
3) Whenever we will prepare rolling budget, will we always prepare it on the basis of actual results?