Pak Management is engaged in car washing. Below are the budget and actual results of the Business for June 2019. A total of 3 workers are employed in the business, including one experienced and 2 less experienced. Regardless of experience, it takes about 2 hours for an employee to clean a vehicle. Experienced worker receives 40 TL for a vehicle he cleans, while others receive 20 TL per vehicle. There was no increase in wages in June.

Budget II De facto

Number of Cleared vehicles 200 II 225

Gross 30.000 TL II 39.375 TL

Variable costs

Material cost 1.500 TL II 2.250 TL

Workmanship 5.600 TL II 6.000 TL

Contribution 22. 900 TL II 31.125 TL

Fixed costs 9.500 TL II 9,500 TL

Operating profit 13.400 TL II 21.625 TL

Desired:

1. How many vehicles have the average number of vehicles budgeted for each employee? How many tools have each employee de facto cleared?

2. Prepare a flexible budget for June 2011.

3. Calculate sales price deviation and labor yield deviation for each employee type.

4. What information does the business need to obtain in addition to the profit or loss statement above in order to continue the activities more efficiently?