Bunnie's Bakery anticipated making 17,000 fancy cakes during a recent period, requiring 14,000 hours of process time. Each hour of process time was expected to cost the firm $11. Actual activity for the period was higher than anticipated: 18,000 cakes and 15,200 hours. If each hour of process time actually cost Bunnie $12, what process-time variance would be disclosed on a performance report that incorporated static budgets and flexible budgets? 
Definitions:
Parenchyma
The functional tissue in an organ, as distinguished from the connective and supporting tissue.
Condyloma
A wart-like growth on the genital or anal skin, often as a result of a sexually transmitted virus, such as human papillomavirus (HPV).
Exacerbation
A worsening in the severity of a disease or its symptoms.
Metastasis
The process by which cancer cells spread from the original site of the tumor to distant organs or tissues in the body, often through the bloodstream or lymphatic system.
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