Center Hospitalier is a large hospital system in the French department of Gironde that offers both hospitalization (in-patient) and clinic (out-patient) services. It has a centralized admissions office that admits and registers patients, some of whom are seeking in-patient hospital services and others out-patient clinic services. Center Hospitalier uses a standard cost system to control its labor costs. The standard labor time to admit an in-patient is 15 minutes. Out-patient admissions have a standard labor time of nine minutes. The standard labor rate for admissions agents is €14.50 per hour.
During the last week, the admissions office admitted 820 in-patients and 2,210 outpatients. Actual hours worked by the admissions agents last week were 540 hours and their total wages paid were €8,235.

a. Prepare a financial report that summarizes the operating performance (including the efficiency) of the admissions office for last week.

b. Based on the financial report you prepared in part (a), write a short memo summarizing your findings and conclusions from this report.