The Budget Variance Analyzer

Explain why actual results differed from budget and whether it's good or
bad.

Budget vs actual: [PASTE REVENUE AND COST LINES, BOTH]
Volume: budgeted [UNITS] vs actual [UNITS]

Break the variances down:
1. Revenue variance split into price and volume effects
2. Cost variances split into what's due to volume vs efficiency/price
3. A flexible budget (what the budget "should" have been at actual
   volume) so I'm comparing fairly
4. Which variances are favourable, which are unfavourable, and which are
   just volume doing its thing
5. The two or three variances that actually deserve management attention

Don't let a "good" total hide an operational problem underneath — surface
it.