Budget Variance Analyzer — illustrative example

INPUT
Expense budget USD 4,000; actual expense USD 4,500. Revenue budget USD 8,000; actual revenue USD 8,600.

RESULT
Expense variance: +USD 500, 12.5% over budget; unfavorable under this convention.
Revenue variance: +USD 600, 7.5% above budget; favorable.
Explain the drivers separately.

REVIEW
State the sign convention when describing budget variance. Higher revenue and higher expense have different meanings, even when both produce a positive actual-minus-budget number.

This is a teaching example, not a live execution record.