QUESTION 4 (15 MARKS) An-Nur Hospital uses patient-visits as its measure of activity. The hospital has provided the following report: An-Nur Hospital Comparison of Static Budget to Actual Results For the month ended 30 June 2020 Variances Patient-visits Static Budget 2,600 RM 137,540 Actual Results 2,700 RM 145,190 RM 7,650F 80,340 79,610 730F 17,740 18,660 9200 Revenues (RM52.90/patient) Expenses: Personal expenses (RM35,100 + RM17.40/patient) Medical supplies (RM1,100 + RM6.40/patient) Occupancy expenses (RM9,700 + RM2.30/patient) Administrative expenses (RM5,200 + RM0.30/patient) Total expense Net operating income 15,680 16,680 1,000U 5,980 5,880 100F 119,740 17,800 120,830 24,360 1,090U 6,560F Required: (a) Prepare the An-Nur's flexible budget performance report for June 2020. Label each variance as favorable (F) and unfavorable (U) (6 marks) (b) Give your comment on the management's efficiency in controlling the cost. (4 marks) (c) Recommend the course of action(s) to management of An-Nur Hospital