The monthly budget report provided for a department included the following:

???????????????????????? ???????????????????????? Variance Sales (in units) 10,000 11,000 1,000 Favourable Variable costs Labour 100,000 115,000 15,000 Adverse Materials 50,000 53,000 3,000 Adverse Fixed costs Supervision and inspection 20,000 19,000 1000 Favourable

???????????????????????????????????????????????????????? 10,000 10,200 200 Adverse Comment on the variance report. Are the figures provided useful?