26. Budget Variance Analysis (Revenue and Expenses), Revenue Recognition, and Return on Investment (ROI) Calculation:

MNO Corporation's budgeted revenue for the year was $1,500,000, and budgeted expenses were $1,000,000. Actual revenue amounted to $1,550,000, and actual expenses were $1,020,000. Compute the variances for revenue and expenses. Additionally, MNO Corporation provides software services and recognizes revenue based on the percentage of completion method. During the year, MNO Corporation started two projects: Project A with a total contract value of $800,000 and Project B with a total contract value of $600,000. At the end of the year, Project A was 70% complete, and Project B was 50% complete. Determine the revenue recognized for each project. Lastly, MNO Corporation invested $600,000 in a new technology platform and experienced an increase in net income of $180,000. Calculate the ROI for the technology platform.