Kentford Associates is a small professional services firm. Last month, Kentford billed more hours than expected and profits reflected this.

$\backslash$table$[[,\backslash$table$[[$Reported Income$],[$Statement$]],$Master Budget$],[$Billable hours ${?}^a,5,805,5,400],[$Revenue$,$$$1,124,000,$$$1,080,000$