Answer:
$6,300( unfavorable)
Explanation:
The relative variance of the utility expense is the budgeted utility expense minus the actual utility expense.
Budgeted utility expense=$38,700
actual utility expense=$45,000
relative variance for utility expense=$38,700-$45,000
relative variance for utility expense=-$6300
Note that this has to do with a cost, hence, the lesser your actual cost is compared to the budgeted cost, the better.
Since actual cost is higher than budgeted, it means more money than expected was spent, all in all, it is an unfavorable variance.
