Account Actual cost Flexible budget Total Budget Variance Price/Rate Variance Qty/Efficiency Variance Dough $315.00 275 40 12 52 Filling/spices $1,050.00 900 150 -37 187 Grouper fish $5,460.00 4800 660 218.40 874.40 Direct labor $2,337.50 2250 87.50 93.5 181 Variable OH $1,893.00 1875 18 169.5 187.5 Total $11,055.50 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?)