Assuming I have the following
Units	30		20
	Actuals		Budget
Sales	300		180
VC	240		150
CM	60		30
FC	10		20
NI	50		10

Flex Budget

Did the Manager good a good job for: Fixed Costs - Favourable / (Unfavourable)

Select one:

a. 13.3

b. (13.3)

c. (10)

d. (20)

e. None of the above

f. 10