Compare and evaluate each of the three businesses using variance analysis. $($Prepare a budget based on actual temperature and compare with actual results. Prepare budget based on standard cost and compare with actual results$)$

The manager developed a rule of thumb that a $1$ degree Celsius deviation from the mean summer tempurature resulted in a $3\%$ change in volume growth. The $2009$ temperatures in the coastal zones of Spain had been $1\mathrm{.}7$ degrees celsius below average; thus the manager's rule of thumb predicted volume growth to be only $4\mathrm{.}9\%$ rather thatn the planned $10\%$