2. Examine and Discuss San Joses Variance Report In Table 8.3we have used San Joses operating budgets to create a hypo-thetical variance report. Find the variances for the expenditureside and dis- cuss what you think might prove to be problematic forthe agency in the coming months. 3. Examine and discuss theDepartment of Transportations Variance Report Table 8.4 is ahypothetical variance report from the department of trans-portation in a large city in the Northeast. Find the variances forboth the revenue and expenditure sides and discuss what you thinkwill be problem- atic for the agency in the coming months