7. For the OR service line, use the information above and the cost per OR nursing hour under the current cost system to calculate the $ flexible budget variance (Hint: Use your answer to Requirement 3 as the standard cost per OR nursing hour for the current cost system.) price variance $ efficiency variance $ 8. For the OR service line, use the information above and the cost per OR nursing hour under the current cost system to calculate the $ flexible budget variance (Hint: Use your answer to Requirement 6 as the standard cost per OR nursing hour for the current cost system.) price variance $ efficiency variance $ Expert Answer