A department in a factory working 40-hours a week can employ upto maximum of 30 employees. In a budget period of 4 weeks, it is expected that 4,000 labour-hours will be worked and that production will...

A department in a factory working 40-hours a week can employ upto maximum of 30 employees. In a budget period of 4 weeks, it is expected that 4,000 labour-hours will be worked and that production will equal 5,000 standard hours. At the end of the period, it is found that 3,600 labour-hours have actually been used and production amounts to 4,000 standard hours. Present figures to management to illustrate the efficiency, activity and capacity usage. Show where there is scope for improvement and how improvement may be effected.