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Plover Memorial is a charity supported by donations. One of its services is to provide free meals to homeless people. As such, it operates a kitchen in a small portion of a large building owned by the charity; the charity uses the majority of the building for other activities to support its mission. Fundraising for Plover Memorial is handled by the development team, consisting of the development manager and three assistants. It is through the efforts of the development team that the kitchen is able to cover its costs.

The Board of Directors of Plover Memorial have received the following report for last month's kitchen operations. They are pleased with the kitchen manager's performance because the actual costs of operating the kitchen are under-budget.

Cost category and cost assumptions for making the budget (Assumed 3,600 meals would be served when budget was made; actual meals served = 3,000)	Budget 3,600	Actual 3,000	amount over or (under) budget
Groceries ($2.05 per meal)	$7,380	$7,130	($250)
Kitchen salaries ($4,700 + $1.15 per meal)	$8,840	$8,150	($690)
Kitchen maintenance, inspections, & sanitizing ($2,000 per month)	$2,000	$1,500	($500)
Building occupancy costs (10% of the total monthly mortgage, utilities and building maintenance costs incurred by Plover Memorial)	$1,800	$1,900	$100
Fundraising costs (25% of total fundraising costs incurred by Plover Memorial each month)	$1,000	$1,200	$200
Total costs	$21,020	$19,880	($1,140)

The Board of Directors has asked you to help them evaluate the kitchen manager's performance last month. What additional information and insights would you provide to them? Be as specific as you can in your analysis.