does this method of evaluation encourage the human resources office managers to hire 645382

(Variance analysis; ethics; writing) Cost control in the Human Resources Office of Eastern Wholesale is evaluated based on engineered cost concepts. The office incurs both variable and fixed costs. The variable costs are largely driven by the amount of employee turnover. For 2010, budgeted costs in the Human Resources Office were:

For 2010, actual costs in the Human Resources Office were:

Using traditional variance analysis, evaluate the control of fixed and variable costs in the Human Resources Office. Does this method of evaluation encourage the Human Resources Office managers to hire low quality workers? Explain.