En

ter profit as a positive number; loss as a negative number.

For Low Maintenance Lawns:

Master Budget Gross Profit

Master Budget Segment Income

Flexible Budget Gross Profit

Flexible Budget Segment Income

Actual Performance Gross Profit

Actual Performance Segment Income

Sales Activity Variance

Direct Materials Activity Variance

Direct Labor Activity Variance

Indirect Costs Activity Variance

Sales Revenue Variance

Direct Materials Spending Variance

Direct Labor Spending Variance

Indirect Costs Spending Variance

Direct Labor Rate Variance

Direct Labor Efficiency Variance