upute MICAS YUller SU FOU? g. How much of the master budget variance for CGS was caused by some factor other than volume? (Hint: this is NOT a manufacturing business). $ For U? What could account for this variance? upute MICAS YUller SU FOU? g. How much of the master budget variance for CGS was caused by some factor other than volume? (Hint: this is NOT a manufacturing business). $ For U? What could account for this variance