Intuitively, any variance that leads to higher profits is favorable and variances that reduce profits are unfavorable. Using budget variances to improve the business. Going through this exercise can be an important management tool for analyzing what worked and what didn't work for a company in the given time period.
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Note: many unincorporated communities in DeKalb County and Cobb County, Georgia adjacent to Atlanta, including Druid Hills CDP and North Druid Hills, both in Dekalb County and Cumberland, Georgia and Vinings, Georgia, both in Cobb County use Atlanta in their postal address but are not part of the City of Atlanta.