Formidable Company collected the following information: 
Using the two variance method, what is the budget variance?
Definitions:
Mental Age
An assessment of an individual's mental aptitude based on the average age at which people achieve a particular score.
William Stern
A German psychologist who is best known for developing the concept of the intelligence quotient (IQ) and for his significant contributions to differential psychology.
Intelligence Quotient
A measure of a person's reasoning ability compared to the statistical norm or average for their age, calculated using standardized tests.
Chronological Age
The exact age of an individual measured in years from the date of birth to the current date, usually used as a measure in developmental studies.
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