Role Play In this scenario, the student is playing the role of the Department Manager for the Gumnut Caf at Koala Corporation. The student is to investigate the variances identified in the Budget vs Actual Report provided by the Finance Department. The main areas of concern are the over budget in labour costs and material costs. Main character description The Department Manager is investigating the cost variances in labour and material from the Gum Nut Caf. The main concerns are: - Shift Manager 1 is booking above expected labour costs,

- Chef and Waiter 1 from Shift 1 labour costs are lower than expected,

- Chef and both waiters from Shift 2 labour costs are higher than expected,

- The Consumable and Food costs have consistently been above budget.