Assume that Carmen's Cookies is preparing a budget for the month ending September 30. Management prepares the budget by starting with the actual results for April that is shown below. Then, management considers what the differences in costs will be between April and September.

CARMEN'S COOKIES
Retail Responsibility Center
Actual Costs
For the Month Ending April 30
	Actual
	(April)
Food
Flour	$	2,260
Eggs		5,520
Chocolate		2,500
Nuts		2,070
Other		2,850
Total food	$	15,200
Labor
Manager	$	3,800
Other		1,400
Total labor	$	5,200
Utilities		2,600
Rent		6,600
Total cookie costs	$	29,600
Number of cookies sold		35,200

Management expects cookie sales to be 20 percent greater in September than in April, and it expects all food costs (e.g., flour, eggs) to be 20 percent higher in September than in April because of the increase in cookie sales. Management expects other labor costs to be 26 percent higher in September than in April, partly because more labor will be required in September and partly because employees will get a pay raise. The manager will get a pay raise that will increase the salary from $3,800 in April to $5,100 in September. Utilities will be 6 percent higher in September than in April. Rent will be the same in September as in April.

Now, fast forward to early October and assume the following actual results occurred in September:

Required:

a. Prepare a statement that compares the budgeted and actual costs for September. (Negative amounts should be indicated by a minus sign.)