The Beagle Rescue Project had a labor cost budget of $$174,000$ for the year. Staff costs related to grooming, feeding, walking, and so varies in direct proportion to the number of dogs based on an hourly rate of $$20.$ They estimate that staff time per dog is $14\mathrm{.}5$ hours. In its budget this year, they plan to rescue $600$ dogs, but they actually rescued $675$ dogs. The staff average cost turned out to be $$21$ per hour. Staff worked a total of $8,775$ hours.

Task:

In Excel, create a budget to actual presentation of each line item including calculations of total expenses, dollar and percent variances, and favorable or unfavorable labels for each. Overall, in a few sentences, what does the variance analysis suggest?