2) Variable costs are broken down as follows: Variable Costs Static $400,000 $350,000 Medical Staffing (16,000 hours x $25/hour) (14,000 hours x $25/hour) $50,000 $50,000 $50,000 $50,000 Supplies (25,000 units x $2/unit) (25.000 units x $2/unit) Total $450,000 ($15/visit) $400,000 ($16/visit) Calculate the staffing variance (see formulas below). Explain. Staffing variance: Flexible staffing costs. Actual staffing costs Flexible staffing costs=static hours per visit x actual visits actual cost per hour Static hours per visit-static hours/static visits X