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?

b- Give your opinion on each calculated variance, for February & Year to date.

c- What is the type of variance that the cost accountant should investigate first?

d- 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 Technicians' wages Film Depreciation Utilities Total Budget Actual Variance Year-to- Year-to- Year-to- February Date February Date February Date $ 5,600 $11,800 $ 5,650 $11,700 $ 50 U $ 30 F 3,000 6,200 3,180 6,480 180 U 280 U 2,000 4,000 2,000 4,000 1,400 2,900 1,390 2,970 10 F 70 U $12,000 $24,900 $12,220 $25,220 $_220 V $ 320 U County Hospital Radiology Department Performance Report For Period Ended February 28, 2021 Expense Technicians' wages Film Depreciation Utilities Total Budget Actual Variance Year-to- Year-to- Year-to- February Date February Date February Date $ 5,600 $11,800 $ 5,650 $11,700 $ 50 U $ 30 F 3,000 6,200 3,180 6,480 180 U 280 U 2,000 4,000 2,000 4,000 1,400 2,900 1,390 2,970 10 F 70 U $12,000 $24,900 $12,220 $25,220 $_220 V $ 320 U