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, Phoenix expects to find renters for $100$ apartments with an average first month's rent of $$700.$ Budgeted cost data per tenant application 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 were $270.$ Phoenix paid $$9,500$ for $400$ hours of professional labor. Credit checks went up to $$55$ per application. Other costs in August $($lease$,$ secretarial help, and utilities$)$ were $$3,600.$ The average first monthly rentals for August were $$800$ per apartment unit for $90$ units.

Part $1($Static$)$

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 $2022.$