Actual Difference from Budget Service revenue $40,300 $1,050 Favorable Variable costs Filling materials 4,940 100 Unfavorable Novocain 4,090 150 Unfavorable Supplies 1,910 380 Favorable Dental assistant wages 2,470 -0- Neither Favorable nor Unfavorable Utilities 510 110 Unfavorable Total variable costs 13,920 20 Favorable Fixed costs Allocated portion of receptionist's salary 3,160 240 Unfavorable Dentist salary 9.920 570 Unfavorable Equipment depreciation 6,030 -0- Neither Favorable nor Unfavorable Allocated portion of building depreciation 14,940 1,300 Unfavorable Total fixed costs 34,050 2,110 Unfavorable Operating income (loss) $(7,670) $1,040 Unfavorable