Bonino has run Comfort Maids, a specialty cleaning service for medical and dental offices, for the past 10 years. Her static budget and actual results for April 2017 are shown below.

1. How many offices, on average, did Bonino budget for each employee? How many offices did each employee actually clean? 2. Prepare a flexible budget for April 2017. 3. Compute the sales price variance and the labor efficiency variance for each labor type. 4. What information, in addition to that provided in the income statements, would you want Bonino to gather, if you wanted to improve operational efficiency?

Data Table Comfort Maids Actual and Budgeted Income Statements For the Month Ended April 30, 2017 Budget Actual 280 320 Offices cleaned 53,200 $ Revenue 68,800 Variable costs: Costs of supplies 1,260 6,720 2,035 8,400 Labor Total variable costs 7,980 10,435 Contribution margin 45,220 9,400 58,365 9,400 Fixed costs $ 35,820 $ 48,965 Operating income Print Done Data Table Comfort Maids Actual and Budgeted Income Statements For the Month Ended April 30, 2017 Budget Actual 280 320 Offices cleaned 53,200 $ Revenue 68,800 Variable costs: Costs of supplies 1,260 6,720 2,035 8,400 Labor Total variable costs 7,980 10,435 Contribution margin 45,220 9,400 58,365 9,400 Fixed costs $ 35,820 $ 48,965 Operating income Print Done