Revenues (billed out): Budget Actual Fav./(Unfav.) - Labor (hrs.) 3,641 3,654 13 - Labor rate ($/hr.) 120 121 1 - Parts ($/hr.) 344 322 (22) Costs: - Labor (hrs.) 3,980 3,916 (64) - Labor ($/hr.) 45 42 (3) - Parts (% of revenue) 78% 75% -3% Revenues: $ Fav./(Unfav.) - Labor 436,920 442,191 5,271 - Parts 1,252,504 1,178,092 (74,412) Total Revenues 1,689,424 1,620,283 (69,141) Costs: - Labor 179,100 166,211 (12,889) - Parts 976,953 882,143 (94,810) Total Costs 1,156,053 1,048,354 (107,699) Gross Margin 533,371 571,929 38,558 Overhead: - Space 75,000 75,000 - - General