for $66,000$ pumpkin scones Actual output was $57,800$ pumpkin scones.

Read the requirements.

Requirement $1.$ Compute the flexible$-$budget variance.

Let's begin by determining the formula used to calculate the actual pumpkin costs, then enter the amounts in the formula and calculate the cost.

$\backslash$table$[[$Actual cost per pound,$,$Actual input,$=$ Actual pumpkin costs$],[0\mathrm{.}82,,.17,000,=$$$,13,940$