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Are these deviations favourable or unfavourable results? Wages are $23000 above budget. The variance % for a bus tour sales is 11% The budgeted figure

Are these deviations favourable or unfavourable results?

  1. Wages are $23000 above budget.
  2. The variance % for a bus tour sales is 11%
  3. The budgeted figure for cost of goods was 35%. The actual figure for the cost of gooods for the month is 36.2%.

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