$1.$ What is the aggregate profit $($total$)$ variance for $2022$ for the business as a whole? Interpret your results in your executive summary.

$2.$ What is the profit $($total$)$ variance for each of the four product lines? Interpret your results in your executive summary.

$3.$ Decompose the profit $($total$)$ variance for the aggregate organization and for each product line into revenue and cost variances. Interpret your results in your executive summary.

$4.$ Decompose the revenue variances into enrollment and rate variances. Interpret your results in your executive summary.

$5.$ Decompose the cost variances into volume and management variances. Interpret your results in your executive summary.

$6.$ Now focus on the volume variances. Break these down into enrollment and utilization variances, both in the aggregate and for the four product lines. Interpret your results in your executive summary.

$7.$ Now focus on the management variances. Note that the case does not contain data related to supplies costs or fixed costs, so the management variances are, in reality, staffing variances. Break down the staffing variances into rate and efficiency variances both for each product line and, within each product line, by inpatient and outpatient services. Interpret your results in your executive summary.

$8.$ Prepare one page executive summary in Word about your variance analysis. In this summary, focus on the underlying meaning of the numbers as opposed to the numbers themselves. What are your recommendations for management action to counter the adverse financial trends experienced in $2022?$