Answer :
Answer:
The flexible budget variances are attached.
Overall, the variance was favorable. The actual results in net income produced a favorable variance of $275.
Explanation:
A budget variance is the difference between the actual amount and the budgeted.
It is favorable when the actual income is greater than the budgeted income or when the actual expense is less than the budgeted expense. Income becomes favorable if more actual income had been generated than actually projected. And if actual expense is more than budgeted, then the expense line item records unfavorable variance.
Variance analysis is always employed to gauge performance. After analysis, the variances are investigated for course correction, as the case may be. Favorable outcomes are encouraged while unfavorable outcomes are discouraged.