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V EX 12-28 Revenue per employee Superior Cleaning Services, LLC, provides cleaning services for office buildings. The firm ha
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Answer #1

a)

For Year 2017

Revenue per employee = (Revenue earned during the year)/ No. of employees

= $16,200,000 / 150

=$108,000 per employee

For Year 2016

= $18,400,000/200

= $92,000 per employee

b)

So the trend between the two year was that by terminating the two commercial contracts, business became more profitable as revenue per employee has been increase by $16,000 ($108,000 - $92,000) in 2017 and irrespective of members count because which remains the same.

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