our friend who is studying marketing has been learning about flexing a budget based on the figures below;

Budgeted Units: 1245 Actual Units: 1300

	Budgeted	Actual
Sales Value	12,450	14,300
Variable Costs	4,980	5,850
Fixed Costs	2,490	2,100
Profit	4,980	6,350

Your friend is aware that they need to flex the budget but they are not sure how to do it; Help your friend to complete the flexed budget below;

	Budgeted	Flexed	Actual	Variance	Favourable or Adverse
Sales Value ()	Answer 2	Answer 6	Answer 10	Answer 14	Answer 1Choose...FavourableAdverse
Variable Costs	Answer 3	Answer 7	Answer 11	Answer 15	Answer 1Choose...FavourableAdverse
Fixed Costs	Answer 4	Answer 8	Answer 12	Answer 16	Answer 1Choose...FavourableAdverse
Profit	Answer 5	Answer 9	Answer 13	Answer 17	Answer 1Choose...FavourableAdverse

• show all numbers to the nearest whole number with no sign for example; 1 or 20 or 4000
• if a number if negative show the negative sign e.g -20 or -400
• show the variable costs and fixed costs as negative values