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What causes unfavourable variances (in a service firm) for: 1. Sales Revenue 2. Direct Labour 3. Contribution Margin 4. Operating Profit, and 5. Non-Variable Expenses

What causes unfavourable variances (in a service firm) for:

1. Sales Revenue

2. Direct Labour

3. Contribution Margin

4. Operating Profit, and

5. Non-Variable Expenses (such as Indirect Labour, Information Technology, Rent, Utilities, Training, Travel and Accommodation, Repair and Maintenance, Staff Amenities, Depreciation, General Office Expenses)

How should the service firm solve those problems?

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