b. Prepare a more useful variance analysis, and include it with your financial analysis. Your analysis should include the total budget variance as well as its price/rate/spending and quantity/efficiency component. The following format might be helpful: Account Actual cost Flexible budget Total Budget Variance Price/Rate Variance Qty/Efficiency Variance Dough $315.00 Filling/spices $1,050.00 Grouper fish $5,460.00 Direct labor $2,337.50 Variable OH $1,893.00 Total $11,055.50