Analyze the table below and explain your findings of the given the calculations for the volume and cost variances for a physician practice based on the first six months of the fiscal year.

	2022 YTD	2022 YTD
	Actual	Budget	$ Variance	% Variance	Volume	Cost
Salaries & wages	$144,000	$142,000	$2,000	1.4%	($1,138)	$3,138
Fringe benefits	36,500	33,000	$3,500	10.6%	(265)	3,765
Supplies	18,750	19,500	($750)	-3.8%	(156)	(594)
Rent	12,360	12,360	$0	0.0%	0	0
Malpractice	6,300	6,300	$0	0.0%	0	0
Other	22,680	22,050	$630	2.9%	(177)	807
Total expenses	$240,590	$235,210	$5,380	11.0%	($1,736)	$7,116
Patient visits	2,599	2,620	(21)	-0.8%