Hi

Could you please assist with the below mainly the variance figures? Will be very grateful.

Table 2: Eltsen: MDP: Soho region: 2009 Budget Actual Volume Flexible Litres Volume Litres ('000) $ (000) Variance Budget Variance [000) $ (000) Sales Data Sales ice-cream (French Vanilla] 2,020.0 28,076 1,168 29,244 39 2,104.5 29 283 Sales (Macadamia Twirl) 336.0 8,570 357 8,927 -17 350.1 8,910 Total Sales 2,356.0 36,646 1,525 38,171 22 2,454.6 38,193 Cost of Goods Sold Cost ice-cream (French Vanilla) Dairy ingredients (litres) 1,919 16,106 670 16,776 92 1,934 16,684 Other ingredients (100gr.) 1,313 6,213 -258 6,471 104 1,335 6,367 Labour (hours) 34.01 988 -41 1,029 52 37.10 1,081 Cost ice-cream (Macadamia Twirl) Dairy ingredients (litres) 320 2,726 -114 2.840 165 318 2,675 Other ingredients (100gr.] 241 1,680 70 1,750 51 244 1,699 Labour (hours] 30.00 869 -36 905 66 28.79 839 Contribution margin 8,064 336 8,400 148 8,848 Non-Variable Costs 3,000 3,000 500 3,500 Net Profit 5.064 336 5.400 5,348 Additional data: Budgeted Market Size ('000 litres) 19633 Budgeted Market Share 12.000% Actual Market Size ('000 litres) 20811 Actual Market Share 11.790%