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Exercise 27-2 Objective: To calculate and interpret master budget differences Directions: For each of the following master budget items, calculate the difference and then indicate whether it is favorable or unfavorable. Item Budgeted Amount Actual Amount Sales $957,200 $934,350 Direct labor $226,200 $224,550 Factory overhead $113,100 $121,600 Units sold 3,300 3,150 Net income $228,345 $221,209