Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

تمرين 8

For the OR service line, use the information above and the cost per OR nursing hour under the vital signs cost system to calculate the
a. flexible budget variance. (Hint: Use your answer to Requirement 6 as the standard cost per OR nursing hour for the vital signs cost system.)
b. price variance.
c. efficiency variance.