Kenneth has developed his budget, but when he tracks his actual income and expenses, he finds that he is always out of money. Use his budgeted and actual expenses for the months of September and October to calculate his budget variances.

Item	Budgeted	September	Budget	October	Budget
		Actual	Variance	Annual	Variance
Housing	$453	$453	$	$470	$
Auto	297	280		317
Cellphone	28	47		26
Health insurance	48	52		47
Entertainment	153	223		176
Net Flow			$		$