Newton Industries has a relevant range extending to 31,800 units each month. The following performance report provides information about Newton's budget and actual performance for April. (Click the icon to view the performance report.) Requirement (U). If the variance is 0 , make sure to enter in a "0". A variance of zero is considered favorable.) Newton Industries Newton Industries has a relevant range extending to 31,800 units each month. The following performance report provides information about Newton's budget and actual performance for April. (Click the icon to view the performance report.) Requirement (U). If the variance is 0 , make sure to enter in a "0". A variance of zero is considered favorable.) Newton Industries