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1. Compare and evaluate each of the three businesses using variance analysis. Please interpret variances and discuss the impacts of weather, market share, product price, and transfer pricing. (i.e., comparing budgets based on actual temperature, budgets based on projected temperature, and actual results may help to evaluate the impact of weather; flexible budgets based on actual sales volumes may help to evaluate operating efficiency)

2. Identify any behavioral effects of standard costing in this case.