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Kim Kim is offline
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Default How do I calculate variance percetage if figures are negative

Can you please help me someone PLEASE!! I have been trying to work this out
for 8 hours and coffee is now very low...

I am trying to work out the following

Budget amount $270,720
Actual amount $192,000

I need to work out the variance which I persume is a simple deduction =
270,720 - 192,000 = $78,720. But now I need to work out the percentage
variance?

Any suggestions?
Thanks in advance,

Kim