Bay State General Hospital serves the metropolitan Boston area. The hospital is a nonprofit organization supported by patient billings, county and state funds, and private donations. An organization chart and cost information for August follow.

Actual Budget August Year to Date August Year to Date Cafeteria:
FOO SErVETS’ WAGES... ecceecceecseeecseeessteens $ 9,000 $ 72,000 $ 8,000 $ 64,000 Ra DCMDIOCUCISMers Metto Lata ss o ctanet 4,400 36,200 4,500 36,000 NITIES Ree, See TEL ST st oe he 8 1,050 8,100 1,000 8,000 NWIAIMEMANCE s tice rita utprcchcetaterstsudietsbeas 100 1,100 400 3,200 (CHUSIOCl2 l hacasenbante sea see eesceceeneh eh mcccceese a eee 1,050 8,550 1,050 8,750 ‘SIU/O) CUE Scape suaatsvte aen treee ncectnenn enee eare nes 950 9,650 1,250 9,650 PAE MUIOOCISCIVICO RS tees tains eeeescssens e 18,500 137,000 17,000 136,000 Registered dieticians’ SeCtiOn ............:::cee 7,500 60,000 7,500 60,000 IEC IN rete sin trtemtnreanaectonr eins ie 29,400 246,000 31,000 248,000 Nuisingicepentmen tact sees teirry..) erectus 75,000 580,000 70,000 560,000 Radiology and laboratory department........... 18,100 144,000 18,000 144 000 Housekeeping department... cceeeeeeees 11,600 86,000 10,000 80,000 Maintenance department .....ciiceeeeeeees 6,000 77,000 13,000 104,000 General medicine diVISION .........cccccceeeeeeeeeeees 204,000 1,670,900 210,000 1,680,000 ONGC AICI MISO meeecsecs tmeaensa rccaacemnttne s ere 141,000 1,115,800 140,000 1,120,000 ACIMIMISHFAUIVEZGIVISION sirncccs cer qeuvecekneacve'sttcnee es 53,500 406,000 50,000 400,000 Required

a. Prepare a set of cost-performance reports similar to Exhibit 18—4 with six columns. The first four columns will have the same headings as those in the preceding table. The last two columns will have the following headings: Variance—August and Variance—Year to Date.
Since all information in the performance reports for Bay State General Hospital is cost information, you do not need to show these data in parentheses. Use F or U to denote whether each variance in the reports is favorable or unfavorable.

b. Using arrows, show the relationships between the numbers in your performance reports for Bay State General Hospital. Refer to Exhibit 18—4 for guidance.

c. As the hospital’s administrator, which variances in the performance reports would you want to investigate PREADSHEET. Build an Excel spreadsheet to complete requirement (a).