7. Please calculate the revenue volume variance and indicate whether it is favorable or unfavorable using the information below:
	Use flex analysis. The revenue change is split between two sources, volume and rate. This question was asking for the impact of the volume
		Budgeted	Actual	Variance
	Visits	800	1,000	200
	Revenues	260,000	220,000	(40,000)
	Expenses	200,000	155,000	45,000
	Net Income	60,000	65,000	5,000