Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the questions below. 
-Using the information provided for Dry Cat Food division,what is the direct labor variance between the actual results and the flexible budget?
Definitions:
Excel Recognition
The ability of software to identify, interpret, and process data in Excel format, facilitating the manipulation and analysis of spreadsheet information.
What-If Analysis
A process used in decision making to explore the outcomes of different scenarios by altering variables in a model.
Changing Values
The process of altering the content or magnitude of data points within a dataset or spreadsheet.
Referenced Cells
Cells in a spreadsheet that are referred to by a formula or function in another cell.
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