Ben Hogan Links is a golfing center. You have been asked by the head greens keeper to help the course understand their cost structure as recently their budgeted income has differed from the realized income for the number of golfers they are receiving. They have determined that their costs are typically driven by two main drivers: Rounds Played and Golf Carts Rented. The cost structure is as such:

	Fixed Cost per Month		Cost per Round Played		Cost per Cart Rental
Landscaping	$	8,025	$	5.75	$	4.15
Gas for Carts					$	2.45
Depreciation on Carts	$	450			$	0.45
Utilities	$	6,450	$	1.35
Administration	$	3,650	$	0.75
Miscellaneous	$	1,105	$	1.15	$	0.15

In June, the company budgeted for 5,200 golfers at an average greens fee (selling price) of $45, 70% of whom rent carts. In reality the company found that only 4,867 golfers came through and 76% of them rented carts. Expense information for June was as follows:

Revenue	$	225,420
Landscaping	$	53,325
Gas for Carts	$	7,280
Depreciation on Carts	$	2,280
Utilities	$	15,984
Administration	$	6,409
Miscellaneous	$	7,655

Create a flexible budget which can compare the actual costs with the budgeted costs for Hogan and use conditional formatting to highlight which line item was the most beneficial and which was the most detrimental to their bottom line.