Cornerstones of Managerial Accounting 6th Edition by Maryanne Mowen,Don Hansen ,Dan Heitger

Exercise 36

For the OR service line, use the information above and the cost per OR nursing hour under the vital signs cost system to calculate the
a. flexible budget variance. (Hint: Use your answer to Requirement 6 as the standard cost per OR nursing hour for the vital signs cost system.)
b. price variance.
c. efficiency variance.