9	Below are the budget and actual income statements for 1 Qtr along with variance to budget.
	In the space create a flexible budget for the 800 unit level and calculate differences
	actual versus the flexible budget. Put the number and F or U for Favorable or Unfavorable
		Budget	Actual	difference		Flexible Budget	difference	U or F
Units Sales		1,000	800			800
Costs/Expenses
Direct Material		$ 3,000	$ 2,800	(200)	F
Direct Labor		2,000	1,500	(500)	F
Variable OH		1,000	750	(250)	F
Variable Selling		1,500	1,400	(100)	F
Variable Admin		1,000	800	(200)	F
Fixed OH		2,000	2,100	100	U
Fixed Selling		2,500	2,500	-
Fixed Admin		3,000	3,000	-
Total Costs/Expenses		16,000	14,850	(1,150)	F