Assume that Carmen's Cookies is preparing a budget for the month ending September 30. Management prepares the budget by starting with the actual results for April that are shown below. Then, management considers what the differences in costs will be between April and September. CARMEN'S COOKIES Retail Responsibility Center Actual Costs For the Month Ending April 30 Actual (April) Food Flour $ 1,600 Eggs 5,000 Chocolate 1,300 Nuts 2,000 Other 1,800 Total food $ 11,700 Labor Manager $ 3,000 Other 1,200 Total labor $ 4,200 Utilities 1,500 Rent 5,000 Total cookie costs $ 22,400 Number of cookies sold 25,000 Management expects cookie sales to be 15 percent greater in September than in April, and it expects all food costs (e.g., flour, eggs) to be 15 percent higher in September than in April because of the increase in cookie sales. Management expects “other” labor costs to be 28 percent higher in September than in April, partly because more labor will be required in September and partly because employees will get a pay raise. The manager will get a pay raise that will increase the salary from $3,000 in April to $3,300 in September. Utilities will be 3 percent higher in September than in April. Rent will be the same in September as in April. Now, fast forward to early October and assume the following actual results occurred in September: Required: a. Prepare a statement that compares the budgeted and actual costs. (Round your final answers to nearest whole dollar. Negative amounts should be indicated by a minus sign.)

Assume that Carmen's Cookies is preparing a budget for the month ending September 30. Management prepares the budget by starting with the actual results for April that are shown below. Then, management considers what the differences in costs will be between April and September.

CARMEN'S COOKIES Retail Responsibility Center Actual Costs For the Month Ending April 30
	Actual (April)
Food
Flour	$	1,600
Eggs		5,000
Chocolate		1,300
Nuts		2,000
Other		1,800
Total food	$	11,700
Labor
Manager	$	3,000
Other		1,200
Total labor	$	4,200
Utilities		1,500
Rent		5,000
Total cookie costs	$	22,400
Number of cookies sold		25,000

Management expects cookie sales to be 15 percent greater in September than in April, and it expects all food costs (e.g., flour, eggs) to be 15 percent higher in September than in April because of the increase in cookie sales. Management expects “other” labor costs to be 28 percent higher in September than in April, partly because more labor will be required in September and partly because employees will get a pay raise. The manager will get a pay raise that will increase the salary from $3,000 in April to $3,300 in September. Utilities will be 3 percent higher in September than in April. Rent will be the same in September as in April.

Now, fast forward to early October and assume the following actual results occurred in September:

Required:

a.	Prepare a statement that compares the budgeted and actual costs. (Round your final answers to nearest whole dollar. Negative amounts should be indicated by a minus sign.)