A static budget was prepared at the beginning of the year. You are now tasked with examining that budget in relation to actual experience. The relevant data are included in Table 17-18. The department manager is pleased because they have a favorable $120,000 cost variance. Evaluate the effectiveness claims of the manager using the budgetary variance mode described in Chapter 17. What is your analysis of the department manager’s performance? Explain your reasoning. Your paper must include an introduction, thesis, and conclusion and be four to five page double-spaced (excluding title and reference pages) and formatted according to APA style as outlined in the Ashford Writing Center.