Cornerstones of Managerial Accounting 6th Edition by Maryanne Mowen,Don Hansen ,Dan Heitger

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For the OR service line, use the information above and the cost per OR nursing hour under the current cost system to calculate the
a. flexible budget variance. (Hint: Use your answer to Requirement 3 as the standard cost per OR nursing hour for the current cost system.)
b. price variance.
c. efficiency variance.