BOARD REPORT SOURCE CHECK: SYNTHETIC PRACTICE INPUT

Use only the supplied source table. Currency: USD. Entity: Example Operations.
Quarter revenue: budget 10,000,000, actual 9,400,000.
Quarter cost of revenue: budget 6,200,000, actual 6,000,000.
Source IDs: FIN-01 revenue, FIN-02 cost. These are fictional inputs.

Return: (1) revenue variance in USD and percent of budget, (2) gross profit
in both cases, (3) gross margin in both cases and difference in percentage
points, (4) a claim ledger mapping every number to the source and calculation,
(5) unanswered operating questions. Do not invent a reason for a variance.
Do not treat lower spending as proof that the business improved.

Independent check: revenue variance -600,000 (-6%). Gross profit 3,800,000
budget and 3,400,000 actual. Gross margin 38% and about 36.1702%; change
about -1.8298 percentage points. No price, volume or competitor evidence
was supplied, so a causal explanation remains unresolved.

Before using an AI product, replace these inputs only with data permitted
under your organization's actual contract, product tier and settings.