Labor budget: variable labor. In the variable labor budget, why is it necessary to determine how many RVUs can be handled by full-time employees? Variable labor budget: direct and indirect time. In...

Labor budget: variable labor. In the variable labor budget, why is it necessary to determine how many RVUs can be handled by full-time employees?

Variable labor budget: direct and indirect time. In the variable labor budget (see Exhibit I.5b.), why is it necessary to consider efficiency?