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

$$780.$ Budgeted cost data per tenant application for $2022$ follow:

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

Credit checks: $$54\mathrm{.}00$

Phoenix expects other costs, including the lease payment for the building, secretarial help, and utilities, to be $$3,700$ 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 $$9,200$ for $370$ hours of professional labor. Credit

checks went up to $$59$ per application. Other costs in August $2022($lease$,$ secretarial help, and utilities$)$ were $$4,000.$ The

average first monthly rentals for August $2022$ were $$880$ 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 $2022.$