please include interpretation of solution in 5 sentences

There is no solution 5. Its only the question in the picture provided. Im asking you to provide an interpretation of your answer in 5 sentences. please provide the interpretation after the problem is solved.

Exhibit 4: Budget and Actual Income Statement: Quarter 2 2000 Actual 3,264,000 Budget 3,231,900 $ $ $ $ $ Revenues Less: Consultants' Salaries and Fringes Operating Expenses Total Expenses Operating Profit Profit % Operating Statistics Number of Consultants(FTE) Hours Supplied Hours Billed Average Billing Rate 2,029,050 938.560 2.967 610 296,390 9.1% $ $ $ $ 1.748,250 877,300 2625550 606,350 18.8% 113 50,850 39,000 83.69 $ 105 47.250 35,910 90.00 Question 4: Prepare an analysis of the revenue change, separating the productivity effect (billing percentage) from the volume effect (increase in number of consultants). Your Solution: Actual Consultant Hours Supplied Actual Billing % Expected Billing % Consultant Billing Percentage Favorable/ Unfavorable Expected Billing Rate Variance Amount Actual Consultant Hours Supplied Expected Consultant Hours Supplied Expected Billing Rate Variance Amount Favorable/ Unfavorable Expected Billing % Consultant Quantity Revenue Quantity Variance