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A day clinic has the following results: CLINIC Budget Actual Activity - consultations 2 0 0 0 3 0 0 0 Staff $ 9 0

A day clinic has the following results:
CLINIC Budget Actual
Activity - consultations 20003000
Staff $90,000 $120,000 Plan 4 WTE > Actual 5 WTE
Consumables $60,000 $70,000 Plan 2000 units > Actual 3500 units
Please analyse the staff and consumables budget variances across the respective variances.
What is the staff activity variance?
What is the consumables price variance?
What is the consumables efficiency variance?

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