Centaur Limited reported an actual expense for cost of sales of $30,000 for the month of November. This resulted in an unfavourable variance of $3,122. Required Calculate the absolute value of the \% variance to two decimal places. Centaur Limited budgeted for sales of $75,000 for the month of June. Actual sales in June were $80,721. Required Calculate the \% variance to 2 decimal places, using a negative sign if the variance is unfavourable (the absence of a negative sign will indicate a favourable variance)