i) Prepare a usage/efficiency variance analysis and price variance analysis for direct materials, direct labour, cleaning, maintenance and supervision.

ii)Prepare a variance analysis on the Unit Sales, Sales Price, Fixed Overhead and Administration expenses.

iii)There was a dispute between the workers in production and the the management with regard to their salaries. Explain the major cause of the low actual net operating income and whether the complaints are justified. Suggest actions that the company can take.

The actual results of operations are as follows. The actual results of operations are as follows