1) The Cougar Hotel housekeeping staff has a standard of cleaning 2 rooms every hour. Housekeepers were budgeted to be paid $12 per hour. In March the housekeepers cleaned 1,200 rooms and used 660 hours and the total payroll was $7,755. What is the rate-time variance? a) $125 b) ($1,200) c) ($720) d) $40

2) The Cougar Hotel budgeted to sell 1,000 rooms in the current month at an average rate of $289. When the actual results came in the hotel had sold 1,100 rooms at an ADR of $270. What is the price variance for the month? a) $19,000 b) ($19,000) c) $1,900 d) ($1,900)

3) The Cougar Hotel budgeted to sell 1,000 rooms in the current month at an average rate of $289. When the actual results came in the hotel had sold 1,100 rooms at an ADR of $270. What is the volume variance for the month? a) $28,900 b) $8,000 c) $1,900 d) ($28,900)