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	3,650	250
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 lawns moved?

Multiple Choice

• 485 F

• 360 F

• 485 U

• 360