Cost driver breakdown

Break down the change in COST LINE between PERIOD A and PERIOD B, using
only the data I have attached.

First, state the two totals and the difference, in the currency of the
file. Show the arithmetic.

Then a table, one row per driver, ordered by the size of the move:

  Driver. The component, named as the data names it.
  Period A. The figure.
  Period B. The figure.
  Change. Absolute and as a share of the total move. Show the division.
  Direction. Whether this driver increased or decreased the total.

The shares must sum to the total move. If they do not, add a final row
called Unexplained residual with the amount and say what it is made of:
rows you could not classify, currency effects, a period boundary, a
changed tag. Never distribute a residual across the drivers to make the
table balance.

Then two sections.

What changed in the data rather than in reality. Renamed components, a
new account, a reclassification, a period of different length, a rate
change. Each with the evidence you saw in the file.

What I cannot see from here. What a driver is made of, why a rate
changed, who owns a component, anything that needs a source outside
this export.

Rules. Every figure comes from the attached data. Show every division
and every subtraction. Do not attribute a cause to a driver.