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At the monthly management meeting, Leslie Smith, president of Mama Fran's Fantastic Foods, was reviewing the April budget report with some satisfaction. "Our actual results are never exactly what we budget, but I guess if we're off by only 2% to 3%, we've done a good job forecasting." The report she referred to follows. April Budget Report Actual Budget Variance Sales (in pounds) 450,000 400,000 50,000 F Revenues $3,555,000 $3,200,000 $355,000 F Less Variable Expenses Direct Materials 865,000 580,000 285,000 U Direct Labor 348,000 336,000 12,000 U Variable Overhead 750,000 648,000 102,000 U Total Variable Expenses 1,963,000 1,564,000 399,000 U Contribution Margin $1,592,000 $1,636,000 ($ 44,000 U) Nathan Porter, the company's purchasing manager, chimed in. "It surprises me that we did as well as we did. I know that chocolate prices went up dramatically last month, so I expected a much larger variance. And we had that little mix-up when we ordered a batch of whole almonds instead of sliced almonds."