Last month, the town of Grand Valley established a parking enforcement unit to write parking tickets. They budgeted $$3,789$ for the unit's first $30$ days and estimated that the parking officers would write $52$ parking tickets per day in those first $30$ days. In addition, they estimated that officers would take $12$ minutes to issue a ticket. In actuality, the enforcement unit officers issued $45$ tickets per day averaging $16$ minutes per ticket. Moreover, the officers were paid $40$ cents more per ticket than budgeted.

Task:

In Excel, create a budget to actual presentation of each line item including calculations of total expenses, dollar and percent variances, and favorable or unfavorable labels for each. Overall, in a few sentences, what does the variance analysis suggest?