Hamish is building a performance report and wishes to have the amount in the variance column, computed as ACTUAL - BUDGET, expressed as a positive number. Which function should Hamish use to make sure that all variances are displayed as positive numbers?

1) ABS 2) DECIMAL 3) SUM 4) IF

D VARIANCE E E For U A B 1 ACTUAL BUDGET 2 Sales Revenue: 3 In-house dining $ 795,240 $ 745,000 4 Customer pick-up $ 135,320 $ 130,000 5 Uber Eats $ 57,892 $ 40,000 6 In-house delivery $ 15,670 $ 25,000 7 Food truck sales $ 85,620 $ 75,000 8 Event catering $ 58,720 $ 55,000