Q$2.$ A toy company gives you the following data for a month. You are required to calculate the variances based on profit.

$(10$ Marks$)$

$\backslash$table$[[$Toy$,$Budgeted,Actual,$],[,$Quantity,Rate,Cost per unit,Quantity,Rate$],[$A$,900,50,45,1000,55],[$B$,650,100,85,700,95],[$C$,1200,75,65,1100,78]]$