 Here's our budgeted numbers at the 12,000. If we compare that to the actual numbers now, so now we took our actual numbers and we broke them out into a contribution margin type of income statement. Now we can do our comparison and it's gonna give us better information. It'll give us something that we can actually compare and drill down on dig deeper into. So in this case, we had the actual sales now, 125 versus the 120, still favorable. So sales still have a favorable difference. If we take a look at the direct materials, we're at 13,000 actual and 12,000 on the budget and therefore we have an unfavorable difference. And now we can take this unfavorable difference and go to the people responsible for the direct materials for managing the direct materials and say, hey, there's an unfavorable difference and it's not due to the fact that we produced more than was budgeted because now we're using a flexible budget. Now you'll see that we may have to break this down even further that that might not be enough because there might be multiple things involved in this difference in the calculation of direct materials. But this is the first step. This is something now gives us a number that we can start to take that and then maybe piece it down further. The direct labor also unfavorable. Same thing. Now we can go to the people involved with the direct labor and say, hey, look, there's this issue. And again, we might have to break it down further to see what the actual difference is. Is it a difference in the rate or is it a difference in the quantity of the number of hours? So we'll still maybe have to take this number and break it down, but this gives us more information than a static budget would. And then the factory overhead, we've got a favorable difference. We've got the utilities is gonna be unfavorable and so on and so forth. So if we go through this all the way through, favorable, favorable, unfavorable on the total, contribution margin is favorable. The fixed costs should be somewhat similar because they're fixed typically, but we'll see the favorable and unfavorable differences for the fixed cost as well. And this will give us, like I say, a better same thing to same thing based on the same level of production, budgeted numbers versus actual, based on the same number of units. And now we could go through these individual units and start to go into our processes and see who's responsible for these items and then start to see if we could better budget, see if we could start to become more efficient with our expenses.