\begin{tabular}{l|r|r|} & \multicolumn{1}{|c|}{ Budget } & \multicolumn{1}{c|}{ Actual } \\ \hline Total revenues & $12,000,000 & $11,400,000 \\ \hline Total variable expense & $7,440,000 & $7,240,000 \\ \hline Total fixed expense & $3,600,000 & $3,480,000 \\ \hline Net profit before tax & $960,000 & $680,000 \\ \hline & & \\ \hline & & \\ \hline Actual variable expense $ variance from (adjusted) budget & & \\ \hline Actual fixed expense $ variance from (adjusted) budget & & \\ \hline \end{tabular}