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Based on the Information Given, Calculate the Dollar Amount of the Variance

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Based on the information given, calculate the dollar amount of the variance and indicate whether it is favorable or unfavorable.  Item  Budget  Actual  Variance  Favorable or  Unfavorable  Sales Revenue $820,000$814,000\begin{array} { | l | l | l | l | l | } \hline \text { Item } & \text { Budget } & \text { Actual } & \text { Variance } & \begin{array} { l } \text { Favorable or } \\\text { Unfavorable }\end{array} \\\hline \text { Sales Revenue } & \$ 820,000 & \$ 814,000 & & \\\hline\end{array}

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