Write a 4-paragraph memo to the division manager explaining the flexible budget variances; how to interpret the information and what action, if any to take.

Write a 4-paragraph memo to the division manager explaining the flexible budget variances; how to interpret the information and what action, if any to take. Comment on the 5% marketing proposal too. Start with an introduction and end with a recommendation. Each of the four or five paragraphs should have a heading.

You must submit the essay and in addition the excel file containing/showing all the calculations.