3. Calculate price, cost, and volume variances for outpatient services using outpatient encounters as the output variable. 4. Describe the changes in output, revenue, and expenses for inpatient and outpatient services. \begin{tabular}{|c|c|c|c|c|c|c|} \hline & \begin{tabular}{l} 2022 YTD \\ I/P Actual \end{tabular} & \begin{tabular}{l} 2023 YTD \\ I/P Budget \end{tabular} & \begin{tabular}{c} $ \\ Variance \end{tabular} & \begin{tabular}{l} 2022 YTD \\ O/P Actual \end{tabular} & \begin{tabular}{l} 2023 YTD \\ 0/P Budget \end{tabular} & \begin{tabular}{c} $ \\ Variance \end{tabular} \\ \hline Revenue & $60.500 & $61.800 & $1.300 & $73.400 & $72.800 & $0.600 \\ \hline \multicolumn{7}{|l|}{ Expenses } \\ \hline Salaries & $27.043 & $26.446 & $0.597 & $31.857 & $31.154 & $0.703 \\ \hline Fringe benefits & $6.107 & $5.739 & $0.367 & $7.193 & $6.761 & $0.433 \\ \hline Supplies & $12.672 & $12.902 & $0.230 & $14.928 & $15.198 & $0.270 \\ \hline Rent & $0.872 & $0.872 & $0.000 & $1.028 & $1.028 & $0.000 \\ \hline Depreciation & $2.709 & $2.755 & $0.046 & $3.191 & $3.245 & $0.054 \\ \hline Interest & $1.469 & $1.515 & $0.046 & $1.731 & $1.785 & $0.054 \\ \hline Other expense & $11.708 & $11.524 & $0.184 & $13.792 & $13.576 & $0.216 \\ \hline Total Expense & $62.581 & $61.754 & $0.826 & $73.719 & $72.746 & $0.974 \\ \hline Net Income & $2.081 & $0.046 & $2.126 & $0.319 & $0.054 & $0.374 \\ \hline Discharges & 6,166 & 6,265 & & & & \\ \hline O/P encounters & & & & 588,006 & 299,545 & 299,883 \\ \hline \end{tabular}