1. Calculate the budgeted costs of the PA services2. Calculate the actual costs of the PA services3. What is the efficiency variance on the PA senices?4. What is the price variance on the PA services?

Duree restaine 3- Labor costs variance analysis (10 marks, 15 mn) M. Kamel Boukacine is the head of Taxexpert, an online tax advisory company, Every year in March, there is a peak season when tax payers file their tax returns, For that purpose, M. Boukacine employs temporary worker over a month. Pro-assistance (PA) is a temp agency from which the employees are sourced. 9 Taxexpert's budget for the month of March was: PA workers 11 12 Budgeted hourly cost 45 Budgeted time per tax 10,4 h return 14 15 Number of tax returns 4 608 Actual figures are: PA workers 486 Actual hourly cost Actual time per tax return 0,42h 4 608 Number of tax returns for your answer from question 10 to 17: a numerical answer is MacBook Pro