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4. In month A, excess spending on overheads was at its highest level of the period.
5. In month B, there was an improvement in the amount of excess spending on materials.
6. In month C, there was a dip in excess spending on labour.
7. Month D saw excess spending on materials reach a peak.
8. In month E, excess spending on overheads equalled the figure for materials.
9. In month F, excess spending on labour and overheads moved in opposite directions.
10. Month G saw excess spending on labour fall to one of its best levels of the period.
11. In month H, excess spending on labour continued to fall, although this was not the case in the following month.
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