Revenue Expenses: Answer is complete but not entirely correct. Quilcene Oysteria Revenue and Spending Variances For the Month Ended August 31 S Packing supplies Oyster bed maintenance Wages and salaries Shipping Utilities Other Total expense Net operating income 60 $ (4,675) X U 170✔ U 140 F 410 U 270 F 190 F 620 U 600 U (5,275) U

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Variance Analysis

In layman's terms, variance analysis is an analysis of a difference between planned and actual behavior. Variance analysis is mainly used by the companies to maintain a control over a business. After analyzing differences, companies find the reasons for the variance so that the necessary steps should be taken to correct that variance. 

Standard Costing

The standard cost system is the expected cost per unit product manufactured and it helps in estimating the deviations and controlling them as well as fixing the selling price of the product. For example, it helps to plan the cost for the coming year on the various expenses.