Calculate the deviations. Can you show how you'd find the solution with an example?

Revenue (Expense) Legend: Data BUDGET JAN/MAR 16 000 EUR EUR/unit % NS ACTUAL JAN/MAR 16 000 EUR EUR/unit | % NS DIFFERENCE (ACT.-BUD.) 000 EUR EUR/unit % NS APPROACH A DEVIATION ('000 EUR) Dpuc Formulae Volume of sales ('000 units) 5,000 6,000 NET SALES (NS) 75,000 15.00 100.0% 105,000 17.50 100.0% Raw material A Raw material B Raw material C Packing materials Direct wages Other variable manufacturing expenses Transportation and warehouse VARIABLE COST OF PRODUCT (25,000) (12,500) (7,500) (1,250) (3,750) (1,250) (2,500) (53,750) (5.00) (2.50) (1.50) (0.25) (0.75) (0.25) (0.50) (10.75) -33.3% -16.7% -10.0% -1.7% -5.0% -1.7% -3.3% -71.7% (27,000) (13,500) (7,500) (1,800) (6,000) (1,500) (3.000) (60,300) (4.50) (2.25) (1.25) (0.30) (1.00) (0.25) (0.50) (10.05) -25.7% -12.9% -7.1% -1.7% -5.7% -1.4% -2.9% -57.4% 7.6% 3.8% 2.9% -0.0% -0.7% 0.2% 0.5% 14.2% 0 0 GROSS MARGIN 21,250 4.25 28.3% 44,700 7.45 42.6% 14.2% Revenue (Expense) Legend: Data BUDGET JAN/MAR 16 000 EUR EUR/unit % NS ACTUAL JAN/MAR 16 000 EUR EUR/unit | % NS DIFFERENCE (ACT.-BUD.) 000 EUR EUR/unit % NS APPROACH A DEVIATION ('000 EUR) Dpuc Formulae Volume of sales ('000 units) 5,000 6,000 NET SALES (NS) 75,000 15.00 100.0% 105,000 17.50 100.0% Raw material A Raw material B Raw material C Packing materials Direct wages Other variable manufacturing expenses Transportation and warehouse VARIABLE COST OF PRODUCT (25,000) (12,500) (7,500) (1,250) (3,750) (1,250) (2,500) (53,750) (5.00) (2.50) (1.50) (0.25) (0.75) (0.25) (0.50) (10.75) -33.3% -16.7% -10.0% -1.7% -5.0% -1.7% -3.3% -71.7% (27,000) (13,500) (7,500) (1,800) (6,000) (1,500) (3.000) (60,300) (4.50) (2.25) (1.25) (0.30) (1.00) (0.25) (0.50) (10.05) -25.7% -12.9% -7.1% -1.7% -5.7% -1.4% -2.9% -57.4% 7.6% 3.8% 2.9% -0.0% -0.7% 0.2% 0.5% 14.2% 0 0 GROSS MARGIN 21,250 4.25 28.3% 44,700 7.45 42.6% 14.2%