$!$

Required information

The CFO of Heartwood Cabinets intends to evaluate the managers of each division using variance analysis. The cost accountant has collected the following information about the Oak division for March $2026$:

$\backslash$table$[[,$Budgeted,Actual$],[$Sales $($cabinets$),2,000,1,900],[$Sales price per cabinet,$$125\mathrm{.}00,$$$119\mathrm{.}00$