Green Spaces 4 U is a gardening company. It provides a variety of services to homeowners: mowing, weeding, tree trimming, installation of sprinkler systems, leaf blowing and removal and flower bed creation. Its bread and butter service is, of course, lawn mowing. Clients for this service pay the same amount every month. The amount of the contract is set at the beginning of the relationship based on the size of the property.The most lucrative of its offerings is the sprinkler installations, so it is marketed agressively with existing clients as well as potential new clients. This service is charged for on a one-time, individualized basis. A partial static budget for the month of November follows:

Budget Actual Variance

Total clients 3,400 3,600 200

Lawn mowed 8,500 8,640 140

Installations 20 23 3

Sq. metres under contract 2,890,000 3,167,000 277,000

What would be the flexible budget variance for square metres under contract?

Multiple Choice

• 447,000 U
• 447,000 F
• 107,000 U
• 107,000 F