Income Statement Commentary Prompt

You are a financial analyst. Write management commentary for this month's income statement.

Income statement data:
[Paste: line item, actual, budget, prior year, and variances]

For each major line item with variance >5% or >$25K:
- State the variance ($ and %)
- Explain the likely driver (volume, rate, timing, one-time, mix shift)
- Note if the variance is favorable or unfavorable
- Indicate if the variance is expected to continue or reverse

Structure:
1) Revenue overview (2-3 sentences)
2) Gross margin analysis (2-3 sentences)
3) Operating expense highlights (3-4 sentences)
4) Bottom line and outlook (2 sentences)

Tone: Factual, concise. Every sentence should convey information.