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Les Cliniques du Parc reports the following information for July 2015 regarding its nursing staff consisting of nurses, nursing assistants and orderlies.Nurses Nursing assistants Orderlies

Les Cliniques du Parc reports the following information for July 2015 regarding its nursing staff consisting of nurses, nursing assistants and orderlies.Nurses

Nursing assistants Orderlies

Required:

Actual Hours 8750

4900 3850

Budgeted hours 8100 5400 4500

Budgeted rate

per hour .

SFr 25 17 12

Calculate the total direct nursing labour efficiency variance for July 2015.

Calculate the total direct nursing labour yield and mix variance for July 2015.

Briefly describe the conclusions you would draw from the variance analysis.

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