5- As a cost accountant, given the following performance report of County Hospital, a- State in which stage does the cost accountant prepare the report? a- Give your opinion on each calculated variance, for February & Year to date. b- What is the type of variance that the cost accountant should investigate first? C- Will the cost accountant investigate the other type of variance or not? why? County Hospital Radiology Department Performance Report For Period Ended February 28, 2021 Expense Date Budget Actual Year-to- Year-to- February Date February $ 5,600 $11,800 $ 5,650 $11,700 3,000 6,200 3,180 6,480 2,000 4,000 2,000 4,000 1,400 2,900 1,390 2,970 $12,000 $24,900 $12, 220 $25, 220 Variance Year-to- February Date $50 U $ 30 F 180 V 280 V Technicians' wages Film Depreciation Utilities Total 10 F 70 U $ 220 V $ 320 U