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CRITICAL THINKING > Decision Case 23 - 1) Suppose You manage the local Scoopy's ice cream parlor . In addition to selling ice* cream cones , You make large batches of a few flavors of milk shakes to sell through- out the day . Your parlor is chosen to test the company's " Made- for - You" system . This new system enables patrons to customize their milk shakes by choosing different flavors .* Customers like the new system and your staff appears to be adapting , but you wonder whether this new made - to - order system is as efficient as the old system in which you just made a few large batches . Efficiency is a special concern because* your performance is evaluated in part on the restaurant's efficient use of materials and labor . Your superiors consider efficiency variances greater than 5% to be unacceptable ." You decide to look at your sales for a typical day. You find that the parlor used 390 pounds of ice cream and 72 hours of direct labor to produce and sell 2, 000 shakes . The standard quantity allowed for a shake is 0. 2 pound of ice cream and 0. 03 hour of direct labor . The standard costs are $1 . 50 per pound for ice cream and $8 per hour for labor .Requirements 1 . Compute the efficiency variances for direct labor and direct materials 2 . Provide likely explanations for the variances . Do you have reason to be concerned about your performance evaluation ? Explain . 3 . Write a memo to Scoopy's national office explaining your concern and suggesting a remedy