$7-34$ VARIANCE ANALYSIS, NONMANUFACTURING SETTING. Joyce Brown has run Medical Maids, a specialty cleaning service for medical and dental offices, for the past $10$ years. Her static budget and actual results for April are shown below. Joyce has one employee who has been with her for all $10$ years that she has been in business. In addition, at any given time she also employs two other less$-$experienced workers. It usually takes each employee $2$ hours to clean an office, regardless of his or her experience. Brown pays her experienced employee $$30$ per office and the other two employees $$15$ per office. There were no wage increases in April.

$\backslash$table$[[\backslash$table$[[$Medical Maids Actual and Budgeted Income$],[$Statements for the Month Ended April $30]]],[$Medical Maids actual and budgeted income statements for the month ended April $30.],[$Offices cleaned,$140,160],[$Revenue$,$$$26,600,$$$36,000$

REQUIRED $-$

$1.$ How many office on avergae did brown budget for each employee? How many office did each employee actually clean

$2.$ Prepare flexible budget of april

$3.$ Compute sales price variance and labour efficiency variance for each labour type

$4.$ What information in addition to that provided in income statement $,$ would you want brown to gathwr if he wanted to improve operational efficiency?

HINTSS

Schedule $3$A dm used budget $=16745$

Schedule $5-59265$

Schedule $7-$ cogs $106561$

Schedule $9-$ OI $-9989$