>>This is from experience - the few times I was glossing over such reports, that's what everybody was doing - we looked for the cases where the estimate was way off the mark. So I'd make them easy to spot.
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>First, thank you for your suggestions. Your input made me think of the following. Since this report (comparison of estimated with actual) will be targeting a pretty wide audience, it is difficult for me to "express" in the text column the "warning signs". But what I am thinking is to show the Percentage green color where the actual was less or equal than estimate. And to show the Percentage in red color where the actual was greater than estimate. So the color will call attention. And then the user will decide what is "too much" or "too little".
I was also thinking of color, but really didn't know what kind of printer you have. Perhaps, then, bold the extreme values.