Usinage Boréal inc. (fictional company) — made-up data for demonstration purposes
Morning dashboard · updated October 17, 2026
The question: “Where are we off budget this month?”
Operating income — actual
$678k
Budget: $2,835k
Variance for the period
-$2,156k
Lines off budget (±5%)
2
Unfavourable
| Line | Budget | Actual | Variance |
|---|---|---|---|
| Sales | $1,577k | $1,515k | -3.9% |
| Raw materials | $631k | $710k | +12.6% |
| Direct labour | $347k | $422k | +21.7% |
| Manufacturing overhead | $142k | $147k | +3.8% |
| Freight and delivery | $47k | $51k | +8.8% |
| Selling and administrative expenses | $173k | $172k | -0.8% |
| Line | Budget | Actual | Variance |
|---|---|---|---|
| Sales | $18,897k | $18,346k | -2.9% |
| Raw materials | $7,559k | $8,529k | +12.8% |
| Direct labour | $4,157k | $4,781k | +15% |
| Manufacturing overhead | $1,701k | $1,721k | +1.2% |
| Freight and delivery | $567k | $585k | +3.2% |
| Selling and administrative expenses | $2,079k | $2,051k | -1.3% |
Red: unfavourable variance of 5% or more. Green: favourable variance of 5% or more.
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