With respect to the previous problem concerned with the Curbside Motor Lodge, imagine you have conducted a detailed review of accounting records and found the following.

• the budgeted wage rate was £14 per hour and the budgeted allowance for cleaning rooms was half an hour per room night sold. e actual average wage rate paid was £15 per hour and 5,630.40 hours were worked cleaning rooms in the quarter ended 30th September 20X1.

• Room amenities were provided in guest bathrooms in small transparent plastic packs comprising shampoo, conditioner and a bar of soap. The lodge budgeted on each amenity pack costing £0.50 and the provision of one amenity pack per room night sold. It appears, however, that the rate of one pack per room night was exceeded as 13,040 amenity pas were issued from stock during the quarter. these amenity pas actually cost

£0.40 each.

Required:

a) Calculate the room cleaning labour rate and efficiency variances.

b) Calculate the room amenity price and efficiency variances.

c) Calculate the selling price and sales volume variances.