Chapter $10$: Qn $3$

The human resources department at Eros Company has the following budget and actual results for

the current year:

Eros Co$.$

Human Resources Department

Budgetary Control Report for Current Year

Required

$($a$)$ Based only on the bottom line $($i$.$e$.,$ total expenditure$),$ is the HR department in control or out

of control?

$($b$)$ Based on the individual lime budgets, is the HR department in control or out of control?