Final answer:
The revenue variance for June is calculated by comparing the actual revenue to the budgeted revenue based on the actual number of manicures. With an actual revenue of $49,750 for 2,500 manicures against a budgeted revenue of $50,000, there is a $250 Unfavorable variance.
Step-by-step explanation:
To calculate the revenue variance for June, you must compare the actual revenue to the budgeted revenue. The budgeted number of manicures was 2,400 with a revenue of $20 per manicure, totaling $48,000 in budgeted revenue. With the actual revenue being $49,750 for 2,500 manicures, we can calculate the variance.
Actual Revenue: $49,750
Budgeted Revenue for actual number of manicures (2,500 x $20): $50,000
Variance: $49,750 - $50,000 = -$250
Since the actual revenue is $250 less than what was budgeted for the actual number of manicures, we have an unfavorable variance. Therefore, the correct answer is (a) $250 Unfavorable.