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\begin{tabular}{|c|c|c|} \hline 4 & \multicolumn{2}{|l|}{ CLEARWATER HOSPITAL } \\ \hline 5 & & \\ \hline 6 & Number of smears & 2,700 \\ \hline 7 & Number of blood tests & 900 \\ \hline 8 & Number of plates purchased & 16,000 \\ \hline 9 & Cost of plates & $38,400 \\ \hline 10 & Quantity discount allowed & 4% \\ \hline 11 & Unused plates at month beginning & -0 \\ \hline 12 & Unused plates at month end & 2,000 \\ \hline 13 & Labour hours used & 1,800 \\ \hline 14 & Cost of labour hours & $18,450 \\ \hline 15 & Variable overhead costs & $11,700 \\ \hline 16 & Fixed overhead cost & $10,400 \\ \hline 17 & & \\ \hline 18 & Nationwide averages: & \\ \hline 19 & Number of plates per test & 3 \\ \hline 20 & Cost per plate & $2.50 \\ \hline 21 & Time for smear (hours) & 0.30 \\ \hline 22 & Time for blood test (hours) & 0.60 \\ \hline 23 & Average cost of lab time per hour & $12.00 \\ \hline 24 & Variable overhead rate per hour & $6.00 \\ \hline 25 & Fixed overhead rate per hour" & $8.00 \\ \hline 26 & - Based on denominator activity levi & 1,250 h \\ \hline \end{tabular} 66 Is there any relation between the variable overhead efficiency variance and the labour efficiency variance? Explain. Part 4 76 Data: \begin{tabular}{|ll|} 77 & StandardHoursAllowedforActualOutput \\ \hline 78 & Standard Rate \\ \hline 79 & \\ \hline \end{tabular} Fixed Overhead Budget and Volume Variances \begin{tabular}{|c|l|} \hline 81 & \begin{tabular}{c} Actual Fixed Overhead \\ Cost \end{tabular} \\ \hline 82 & \multicolumn{1}{|c|}{} \\ \hline 83 & \\ \hline 84 & Budget Variance \\ \hline 85 & Volume Variance \\ \hline 86 & Total Variance \\ \hline 87 & \\ \hline 88 & \\ \hline 89 & \\ \hline 90 & Menu for Validated Cells: \\ \hline 91 & Favourable \\ \hline \end{tabular} Flexible Budget Fixed Overhead Cost Fixed Overhead Cost Applied to Work in Process wodd you reoommend that this policy be contoued? Explain rcertred bechnioans and one- haif assistants. In an effort to reduce costs, Clearwater Hospital employs only one-half certified technicians and one-half assistants. Would you recommend that this policy be continued? Explain. \begin{tabular}{|c|c|c|} \hline 4 & \multicolumn{2}{|l|}{ CLEARWATER HOSPITAL } \\ \hline 5 & & \\ \hline 6 & Number of smears & 2,700 \\ \hline 7 & Number of blood tests & 900 \\ \hline 8 & Number of plates purchased & 16,000 \\ \hline 9 & Cost of plates & $38,400 \\ \hline 10 & Quantity discount allowed & 4% \\ \hline 11 & Unused plates at month beginning & -0 \\ \hline 12 & Unused plates at month end & 2,000 \\ \hline 13 & Labour hours used & 1,800 \\ \hline 14 & Cost of labour hours & $18,450 \\ \hline 15 & Variable overhead costs & $11,700 \\ \hline 16 & Fixed overhead cost & $10,400 \\ \hline 17 & & \\ \hline 18 & Nationwide averages: & \\ \hline 19 & Number of plates per test & 3 \\ \hline 20 & Cost per plate & $2.50 \\ \hline 21 & Time for smear (hours) & 0.30 \\ \hline 22 & Time for blood test (hours) & 0.60 \\ \hline 23 & Average cost of lab time per hour & $12.00 \\ \hline 24 & Variable overhead rate per hour & $6.00 \\ \hline 25 & Fixed overhead rate per hour" & $8.00 \\ \hline 26 & - Based on denominator activity levi & 1,250 h \\ \hline \end{tabular} 66 Is there any relation between the variable overhead efficiency variance and the labour efficiency variance? Explain. Part 4 76 Data: \begin{tabular}{|ll|} 77 & StandardHoursAllowedforActualOutput \\ \hline 78 & Standard Rate \\ \hline 79 & \\ \hline \end{tabular} Fixed Overhead Budget and Volume Variances \begin{tabular}{|c|l|} \hline 81 & \begin{tabular}{c} Actual Fixed Overhead \\ Cost \end{tabular} \\ \hline 82 & \multicolumn{1}{|c|}{} \\ \hline 83 & \\ \hline 84 & Budget Variance \\ \hline 85 & Volume Variance \\ \hline 86 & Total Variance \\ \hline 87 & \\ \hline 88 & \\ \hline 89 & \\ \hline 90 & Menu for Validated Cells: \\ \hline 91 & Favourable \\ \hline \end{tabular} Flexible Budget Fixed Overhead Cost Fixed Overhead Cost Applied to Work in Process wodd you reoommend that this policy be contoued? Explain rcertred bechnioans and one- haif assistants. In an effort to reduce costs, Clearwater Hospital employs only one-half certified technicians and one-half assistants. Would you recommend that this policy be continued? Explain