Find the difference between budget and expenditure. Find the percentage like the example

EXAMPLE

Monthly Budgetary Control Worksheet Expense Budgeted Actual Difference Category Amount Expenditure from Budget Labor $162,500 $195,000 Raw materials 172,500 151,500 Utilities 6,500 6,300 Maintenance 9.750 8,950 Other variable expenses 16,750 18,000 Fixed overhead expenses 25,000 25,000 Total Expenses $393,000 $404,750 Expense Budgeted Actual Difference Category Amount Expenditure from Budget Labor $100,000 $85,000 $15,000 -15% Raw materials 72,500 100,000 +27,500 +38% Utilities 9,000 8,800 -200 -2.2% Maintenance 6,500 9,950 +3.450 +53% Other variable expenses 12,750 12,000 -750 -5.9% Fixed overhead expenses 25,000 25,000 0 0.0 Total Expenses $225,750 $240,750 +$15,000 +6.6%