**Please help, this question was previously posted and I followed the example, a

Question

**Please help, this question was previously posted and I followed the example, and got it wrong; Explain step by step the calculations, thanks!**

Atlas Company builds swimming pools. Atlas budgets that they will build 14 pools during the month of April at a price of $20794 per pool. Actual pools built by Atlas during April were 12 pools at a price of $21850 per pool. What is the Master Budget Variance for April? If the variance is unfavorable, use a negative sign right before the number with no space in between.

Explanation / Answer

Master budget variance =    Budgeted cost   - Actual cost

                                          =    (14 *20794) - (21850 * 12 )

                                          = 291116 -    262200

                                         =    28916 (F)

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