Eggscell Ltd has produced budget and actual information for one of its business units for the previous month. This information is shown in . Eggscell Ltd.

Budget

Actual

Analysis of labour

Number of hours

10,000

9000

Average rate per hour

$75

$80

a. Show how a traditional budget versus actual variance report would be presented to the manager of this business unit.

b. Use a flexed budget to present an actual versus budget comparison.

c. Explain how the use of a flexed budget provides variance information that is more meaningful to managers.