An-Nur Hospital uses patient-visits as its measure of activity. The hospital has provided the following report:

An-Nur Hospital (Comparison of Static Budget to Actual Results For the month ended 30 June 2020)

	Static Budget	Actual Results	Variances
Patient-visits	2,600	2,700
	RM	RM	RM
Revenues (RM52.90/patient)	137,540	145,190	7,650F
Expenses:
Personal expenses (RM35,100 + RM17.40/patient)	80,340	79,610	730F
Medical supplies (RM1,100 + RM6.40/patient)	17,740	18,660	920U
Occupancy expenses (RM9,700 + RM2.30/patient)	15,680	16,680	1,000U
Administrative expenses (RM5,200 + RM0.30/patient)	5,980	5,880	100F
Total expense	119,740	120,830	1,090U
Net operating income	17,800	24,360	6,560F

Required:

1. Prepare the An-Nurs flexible budget performance report for June 2020. Label each variance as favorable (F) and unfavorable (U)

2. Give your comment on the managements efficiency in controlling the cost.

3. Recommend the course of action(s) to management of An-Nur Hospital.