Account Actual cost Flexible budget Total Budget Variance Price/Rate Variance Qty/Efficiency Variance Dough $315.00 300.00 15 10 Filling/spices $1,050.00 1000 50 30 Grouper fish $5,460.00 5500 -40 -60 Direct labor $2,337.50 2400 -62.50 -75 Variable OH $1,893.00 1800 93 60 Total $11,055.50 11000 55.50 25 In your written memo, summarize your findings from the financial analysis prepared for Requirement B (i.e., what does your report suggest about the various aspects of Janice's performance in the centralized kitchen?)