The Exterminator Inc. provides on-site residential pest extermination services. The company has several mobile teams who are dispatched from a central location in company-owned trucks. The company uses the number of jobs to measure activity. At the beginning of May, the company budgeted for 200 jobs, but the actual number of jobs turned out to be 208. A report comparing th budgeted revenues and costs to the actual revenues and costs appear below:

The Exterminator inc

Variance Report for the month ended May 31

Planning budget Actual Results Variances

Jobs 200 208

Revenue $3,700 $36,400 $600 U

Expenses:

Mobile team oper costs 16,900 17,060 160 U

Exterminating supplies 4,000 4,350 350 U

Advertising 900 1040 140 U

Dispatching costs 2,700 2,340 360 U

Office Rent 2,300 2,300 0

Insurance 3,600 3,600 0

Total Expense 30,400 30,690 290 U

Net Oper Income $6,600 $5,710 $890 U

Is the above variance report useful for evaluating how well revenues and costs were controlled during May? why or why not?