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paste the excel working here and not the PNG images.
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Potter Company – Variance Analysis
"That’s Great! Not only did our salespeople do a good job in
meeting the sales budget this year, but our production people did a
good job controlling costs as well," said Kimberly Donn, president
of Potter Company. "Our $18,300 overall manufacturing cost variance
is only 1.2% of the $1,536,000 budgeted cost of products...