P735 similar to dental offices for the past 10 years Her sta

P7-35 (similar to) dental offices, for the past 10 years. Her static budget and actual results for Apnil 2017 are shown below Read the requirements Actual OK

Solution

Budget

Let us assume that X = Number of offices cleaned by experienced employee

Y = Number of offices cleaned by less experienced employee

We get the following two equations

X + Y = 290 and 40*X + 20*Y = 7,540 (Total lobor cost, $40 per room for experienced and $20 per room for les - experienced)

We solve the equations as follows.

Multiplying the first equation by 20 and subtracting the first from the second

40X + 20Y = 7,540

20X + 20Y = 5,800

20X = 1,740

X = 87

Y = 203

Therefore the budget is for 87 rooms cleaned by experienced employee, and 203 to be cleaned by less experienced employee.

Actual

Let us assume that X = Number of offices cleaned by experienced employee

Y = Number of offices cleaned by less experienced employee

We get the following two equations

X + Y = 320 and 40*X + 20*Y = 7,940 (Total lobor cost, $40 per room for experienced and $20 per room for les - experienced)

We solve the equations as follows.

Multiplying the first equation by 20 and subtracting the first from the second

40X + 20Y = 7,940

20X + 20Y     = 6,400

20X = 1,540

X = 77

Y = 243

Therefore the actual expenses are for 77 rooms cleaned by experienced employee, and 243 to be cleaned by less experienced employee.