Rent Locaters Inc. helps owners of rental properties find renters and charges the owners one-half of the first month's rent for theservice. For August 2019, Rent Locatersexpects to find renters for 100 apartments with an average first month's rent of $920. Budgeted cost data per tenant application for 2019 is as follows:

• Professional labor: 1.5 hours at $20.00 per hour
• Credit checks: $61.00

Rent Locaters Inc. expects other costs, including the lease payment for the building, secretarial help, and utilities, to be $4,100 per month. On average, the companyis successful in placing one tenant for every three applicants.

Actual rental applications in August 2019 were 270. Rent Locaterspaid $8,700 for 390 hours of professional labor. Credit checks went up to $66 per application. Other costs in August 2019 (lease, secretarial help, and utilities) were $4,700. The average first monthly rentals for August 2019 were $1,020 per apartment unit for 90 units.

Required:

1. (a) What is the total operating income variance for August 2019? (b) What is the total flexible-budget variance for the month? (c) What is the sales volume variance for the month?

2. Determine the professional labor rate and labor efficiency variances for August 2019.