Amira is the owner and manager of Amiras Salon, which is a quality hairdresser that experiences high levels of competition. The salon traditionally provided a range of hair services to female clients only, including cut, coloring, and straightening. A year ago, at the start of her 2011 financial year, Amira decided to expand her operations to include hairdressing needs of male clients. Male hairdressing prices are lower, the work simpler (male haircuts only) and so the time taken per male client is much less. The prices for the female clients were not increased during the whole of 2017 and 2018 and the mix of services for female clients in the two years was the same. The latest financial results are as follows:

Amira is disappointed with her financial results. She thinks the salon is much busier than a year ago and was expecting more profit. She has noted the following additional information.

• Some female clients complained about the change in the atmosphere following the introduction of male services, which created tension in the salon.
• 2 new staff were recruited at the start of 2018. The first was a junior hairdresser toi support the specialist hairdresser for the female clients. She was appointed on a salary of RM9,00 per annum. The second new staff member was a specialist hairdresser for the male clients. There were no increases in pay for existing staff at the start of 20118 after a big rise at the start of 201117 which was designed to cover two year's worth of increases.

Amira introduced some non-financial measures two years ago.

1. Calculate the average price for hair services per male and female client for each of the years 2017 and 2018. - 3 marks
2. Assess by comparing the financial performance of the salon for both years. Focus only on the significant measures. - 3 marks
3. Analyze the non-financial performance of Amira;s business, give suggestions on how to improve the measures. - 3 marks

\begin{tabular}{|l|c|c|} \hline & 2017 & 2018 \\ \hline Number of complaints & 12 & 46 \\ \hline Number of male visits & 0 & 3,425 \\ \hline Number of female visits & 8,000 & 6,800 \\ \hline Number of specialist hairdressers for female client & 4 & 5 \\ \hline Number of specialist hairdressers for female client & 0 & 1 \\ \hline \end{tabular}