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

Static Budget

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

Select one:

a. 90

b. (10)

c. 15

d. 10

e. None of the above

f. (90)

g. (15)