in 8.4 part E... how did you get the .5333 in:

Labour Variance

= Flexible labour Cost - Actual labour Cost

= (77,200 visits * .5333 per hour visit $25) - $1,242,000

= $1,029,333 - $ 1,242,000=-$212,667

Also how did you get the 1.111 in :

Supplies Variance

= Flexible Supplies Cost - Actual Supplies Cost

= (77,200 visits * 1.111 units per visit $1.50) - $126,000

= $128,667 - $ 126,000=$2,667