A B D E F G H 1 Calculate the variances to budget and to last year. 2 Find both dollar and percentages. 3 4 Budget Actual Last year 5 Sales $ 100,000 $ 95,000 $ 85,000 6 Expenses $ 75,000 $ 79,000 $ 72,000 7 8 Budget Last Year Budget 9 Sales Variance $ Expenses Variance $ 10 Last Year Budget Last Year Last Year 11 12 13 Sales Variance % Budget Expenses Variance % 14 15 16 17 18