The Marshmalow 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 January, the company budgeted for 100 jobs, but the actual number of jobs turned out to be 105. A report comparing the budgeted revenues and costs to the actual revenues and costs appears below:

The Marshmalow Inc.
Variance Report
For the Month Ended January 31

Items Actual Results Planning Budget Variances
Jobs
Revenue
Expenses:
Mobile team operating costs
Exterminating supplies
Advertising
Dispatching costs
Office rent
Insurance
Total expense
Net operating income

105
$20,520
10,320
960
800
2,340
1,800
2,100
18,320
$ 2,200

100
$19,500
10,000
1,800
800
2,200
1,800
2,100
18,700
$ 800

$1,020 F

320 U
840 F
0
140 U
0
0
380 F
$1,400 F
Is the above variance report useful for evaluating how well revenues and costs were controlled
during April? Why, or why not?