Phoenix Management helps rental property owners find renters and charges the owners one$-$half

of the first month's rent for this service. For August $2022,$ Phoenix expects to find renters for $100$

apartments with an average first month's rent of $$700.$ Budgeted cost data per tenant application

for $2022$ follow:

Professional labor: $1\mathrm{.}5$ hours at $$20\mathrm{.}00$ per hour

Credit checks: $$50\mathrm{.}00$

Phoenix expects other costs, including the lease payment for the building, secretarial help, and

utilities, to be $$3,000$ per month. On average, Phoenix is successful in placing one tenant for every

three applicants.

Actual rental applications in August $2022$ were $270.$ Phoenix paid $$9,500$ for $400$ hours of

professional labor. Credit checks went up to $$55$ per application. Other costs in August $2022$

$($lease$,$ secretarial help, and utilities$)$ were $$3,600.$ The average first monthly rentals for August

$2022$ were $$800$ per apartment unit for $90$ units.

Required:

$($a$)$ What is the master budget variance for August $2022?($b$)$ What is the total flexible budget variance for the

month? $($c$)$ What is the sales volume variance for the month?

Determine the professional labor rate and labor efficiency variances for August $2022.$