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interpret the trend between the two years 554345

EX 12-28 Revenue per employee

Commerical Cleaning Services, LLC, provides cleaning services for office buildings. The firm has 10 members in the LLC, which did not change between 2012 and 2013. During 2013, the business terminated two commercial contracts. The following revenue and employee information is provided:

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2013

2012

Revenues (in thousands)

$20,000

$22,400

Number of employees (excluding members)

160

200

a. For 2013 and 2012, determine the revenue per employee (excluding members).

b. Interpret the trend between the two years.

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